Indirect costs, also known as Facilities and Administrative costs (F&A) or overhead costs: we allow providers to factor in the expense of facilities operation and maintenance costs, and administrative expenses, commonly categorized as indirect costs. We require that such costs be built in as a portion of the per unit cost of the program deliverable, up to 5% of the per unit cost*. In the budget template, enter these F&A in the associated administrative costs line. *Indirect costs are an ideal space for cost share, and many providers use F&A as their cost share component.  We acknowledge F&A beyond 5% as cost share.