Abstract
The US biomedical research community has long debated how to bill different types of animal research costs. Specifically, which aspects of animal research should be charged as direct costs, and which should be charged as indirect (or facilities and administrative) costs? In this paper, the author describes why the community has yet to clearly define what constitutes indirect costs. He then suggests how researchers, administrators and government officials can categorize different aspects of animal research as direct or indirect costs.
This is a preview of subscription content, access via your institution
Access options
Subscribe to this journal
We are sorry, but there is no personal subscription option available for your country.
Buy this article
- Purchase on Springer Link
- Instant access to full article PDF
Prices may be subject to local taxes which are calculated during checkout
References
Office of Management and Budget, Executive Office of the President of the United States of America. Circular A-21: Cost Principles for Educational Institutions. [online].
Determination of Facilities and Administrative (Indirect) Costs of Research. Consensus Conference on Facilities and Administration (Indirect Costs of Research), Bethesda, MD, 13–14 June 1995. [online].
National Center for Research Resources, National Institutes of Health. Cost and Analysis and Rate Setting Manual, May 2000. [online].
Author information
Authors and Affiliations
Corresponding author
Ethics declarations
Competing interests
The author declares no competing financial interests.
Rights and permissions
About this article
Cite this article
Lang, C. The cost of animal research. Lab Anim 38, 335–338 (2009). https://doi.org/10.1038/laban1009-335
Issue Date:
DOI: https://doi.org/10.1038/laban1009-335
This article is cited by
-
The need for econometric research in laboratory animal operations
Lab Animal (2015)
-
A user-friendly approach to cost accounting in laboratory animal facilities
Lab Animal (2011)
