The NIH provides the following examples for allowable and unallowable costs:
Allowable Costs
- Curating data
- Developing supporting documentation
- Formatting data according to accepted community standards, or for transmission to and storage at a selected repository for long-term preservation and access
- De-identifying data
- Preparing metadata to foster discoverability, interpretation, and reuse
- Local data management considerations, such as unique and specialized information infrastructure necessary to provide local management and preservation (for example, before deposit into an established repository)
- Preserving and sharing data through established repositories, such as data deposit fees
Unallowable Costs
- Infrastructure costs that are included in institutional overhead
- Costs associated with the routine conduct of research, including costs associated with collecting or gaining access to research data
- Costs that are double charged or inconsistently charged as both direct and indirect costs