Buy custom indirect terms

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The most frequently used base is Modified Total Direct Costs (MTDC).

Step 4 will require judgement on whether to "exclude" any disallowed or distorting costs or reclassify those costs to the direct costs base. The determining factor is if the cost at issue generates overhead or benefits from indirect costs, then it should be reclassified to the base and allocated a fair share of indirect costs...

Additional guidance follows on how to obtain an approved indirect cost rate.

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