Indirect Costs refer to the cost associated with running the business and supporting direct projects, but cannot themselves be defined as direct costs (e.g. finance, legal, facilities, IT, fringe benefits). The Federal Government allows for reimbursement of these costs and contractors have flexibility in how their indirect costs are structured and applied to direct contract costs. Throughout the contract life cycle and fiscal year, there are several types of indirect rate calculations used. In this program, you will learn about indirect rate structures, the Forward Pricing Rate Proposal (FPRP), DCAA's FPRP Checklist, billing rates and the final indirect cost rate proposal process.