a967c32e_ograms___University_Of_Montana__DIRECT_COSTS
[0] Equipment Maintenance [F&A (INDIRECT) COSTS] Maintenance contracts or repairs for equipment that is used for numerous projects and the benefit cannot be allocated to any specific project (for example a departmental copier or an electron microscope in a core facility.) [DIRECT COSTS] 
Maintenance contracts or repairs for equipment that is used specifically for one (or a few) projects. If split among multiple projects, additional documentation will be needed to determine allocability.
Cost Determination Guidelines - Research and Sponsored Programs - University Of Montana
DIRECT COSTS