Common use of Costs forms Clause in Contracts

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions).  actual costs (i.e. costs which are real and not estimated or budgeted) for: − direct personnel costs (— unless declared as unit cost) − subcontracting costs − costs of providing financial support to third parties (if option applies) − other direct costs  unit costs (i.e. an amount per unit) for: − direct personnel costs of SME owners/natural persons not receiving a salary11 − direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12 − specific unit costs for: − ‘costs for energy efficiency measures in buildings’13 − ‘access costs for providing trans-national access to research infrastructure’14

Costs forms. The General MGA foresees options for all four cost forms (i.e. actual, unit, flat-rate and lump-sum costs)10. In practice, they are currently all used, except for lump sums (which are only used for SME Instrument actions).  ▪ actual costs (i.e. costs which are real and not estimated or budgeted) for: − direct personnel costs (— unless declared as unit cost) − subcontracting costs − costs of providing financial support to third parties (if option applies) − other direct costs  ▪ unit costs (i.e. an amount per unit) for: − direct personnel costs of SME owners/natural persons not receiving a salary11 − direct personnel costs calculated by the beneficiaries in accordance with their usual cost accounting practices (‘average personnel costs’) 12 − specific unit costs for: − ‘costs for energy efficiency measures in buildings’13 − ‘access costs for providing trans-national access to research infrastructure’14