OverheadAAU

Overhead is the contribution of the externally financed activities to the indirect expenses that the activities entail.

Indirect expenses cover expenses for instance: rent, electricity, water, heating, building maintenance, the IT department, the personnel department, the finance department and so on.

These are therefore expenses which cannot be directly attributed to the individual project, but are diverted from the occupational activities.

Since it is not possible to directly allocate the indirect costs to the individual activity, the individual grant-financed activity is charged as a starting point with an average rate.

As a general rule, the rate is set according to the Budget Guidelines, and is internally at AAU politically determined by the main areas.

See if desired, the applicable regulations in the area under the guidelines for the individual main areas. Often, the overhead rate will be regulated by the project's commitment terms and budget.