Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

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Allocating direct costs to production is pretty straightforward -- you know what the materials and direct labor costs. The hard part is determining the amount of overhead to allocate to finished goods ...

Whether you're planning a budget or request grant funds, understanding and listing direct costs accurately on your plan helps ensure adequate funds to pay for your project. Listing direct costs helps ...

Every now and then, you must be controversial and address a subject where your beliefs run counter to common practice. Overhead and overhead-cost recovery is one of these subjects. The controversy has ...

Reductions in federal reimbursement rates for institutional research facilities and administration costs could bankrupt ...

Welcome back to the Cost Corner, where we provide practical insight into the complex cost and pricing requirements that apply to Government contractors. This is the second article in a multi-part ...

FASB Accounting Standards Codification (ASC) Topic 842, Leases, issued in February 2016, marked a significant overhaul in the financial reporting of long-term leases. Its adoption created many ...