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100S: SBIR Programs Series

SBIR as a direct cost
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TOPIC: SBIR as a direct cost
#3940
SBIR as a direct cost 1 Year, 6 Months ago  
If patents are directly related to a particular SBIR project, can it be treated as a direct cost? How should such costs, both patent prep and issuance fee, be accounted for?
ceciliamp
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#4006
Re: SBIR as a direct cost 1 Year, 6 Months ago  
Patent costs that are directly related to a particular SBIR project are unallowable costs. These costs should be captured in a separate account, and not claimed or charged to the grant.
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