[garden_hermit]

The indirect is a negotiated flat rate that covers costs that would be too numerous or difficult to account for in the direct costs. Like how would you as a researcher budget a fractionalized portion of access to a supercomputer cluster in each and every grant you need? You would need to hire new accountants just to handle this! The indirect rate is basically covering the whole infrastructure of research at a university. In theory all could be put into direct costs but…again…we get to tremendously difficult accounting