Indirect Costs

Indirect Costs. Means the indirect costs of developing or manufacturing Products, including, but not limited to: items treated as "overhead" which are allocated to development or manufacturing activities based on a space-occupied, headcount or other activity based accounting method and shall specifically include costs of items such as (a) indirect labor and materials, (b) occupancy, (c) payroll and purchasing functions, (d) information... systems, (e) depreciation of property, plant and equipment to the extent (and only to the extent that) they are used in and allocable to the development or manufacturing process. Indirect Costs shall not include start-up and validation costs or idle or excess capacity charges, and shall not ***** percent (***** %) of the fully burdened Development Cost or Manufacturing Cost, as the case may be. View More