An example of a NUMERATOR REASON for calculating annual indirect-cost rates includes:

Question

Quizplus · Accepted Answer

The numerator in calculating annual indirect-cost rates includes expenses that vary based on time (such as estimated taxes paid four times a year) and expenses that vary based on season (such as higher heating costs during the winter). Therefore, both option B and C are correct as they both contribute to the numerator when calculating the annual indirect-cost rates. Option A, on the other hand, has nothing to do with the numerator and is not relevant to indirect-cost rate calculation.

An Example of a NUMERATOR REASON for Calculating Annual Indirect-Cost