Capital Project Task Burdened Fabrication Task Fabrication components Startup supplies and parts to be incorporated in or otherwise consumed in the research and development and associated fabrication process Freight and handling Third party installation charges (i.e.: vendor or manufacturer) *Labor and other direct or indirect costs associated with fabricating the asset Engineering, architectural, and other outside services for designs, plans, specifications, and surveys Travel directly related to the fabrication Acquisition and reparation costs of structures and other facilities· Legal and recording fees and damage claims

Accounting for Labor Cost for Fabrications

Appropriately accounting for labor costs associated with each fabrication will be critical for sponsor reporting on federal contracts. Collecting this information will be accomplished through the Labor Schedules in the Labor Distribution system. Each department establishes and communicates procedures for timekeeping.

Individuals typically charging time (e.g. directly related or handson
labor) to a burdened fabrication tasks include:

• Research Assistants
• Professional and hourly technical staff
• Research Associates
• PostDocs

A Principle Investigator’s general project supervision and oversight time is not charged to a burdened fabrication task.

Departments should establish procedures to follow for making any adjustments to the amount of salary expense charged to fabrication task. Adjustments, if needed should be completely in a timely manner.

Review and adjustment procedures could follow 3 scenarios –

1. PI requests adjustment to % charged before the end of a pay period; Labor Schedule adjusted.
2. PI requests adjustment to % charged following monthly review of Expenditure Statements. Journal transfer is processed.
3. PI requests adjustment to % charged following quarterly Expenditure Statement certification review. Journal transfer is processed.