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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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 ...

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 ...

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 ...

The National Institutes of Health (NIH) issued guidance capping the “indirect costs” of all NIH grants at 15%. Universities such as Stanford, University of Pennsylvania, and Harvard have been ...

The present model for calculating indirect costs could be improved, slashing overhead rates by more than 60% — as required by the Trump administration — would be devastating for scientists and ...