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FP7 Financial Info and FAQs --> Overheads, Possible Methods, Direct Costs Vs Indirect Costs --> Overheads FAQs

Concerning the full cost model for universities: 1) Is overhead in FC model calculated from the labour cots or total costs of the project? 2) How EU accept the FC models of each university? 3) The actual overhead will change every year. Can we use every year a new percentage?

Under FC the way of calculating is according to your internal accounting system, whether it is a percentage of salaries only or a rate per person or a percentage of total direct costs or, indeed any other system or combination of systems you use normally.

Certainly the rate may change from period to period as the figures for the organisations overheads change – we would, however, not expected it to be more than a few percentage points different.

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