Indirect costs All participants:  Actual indirect costs (participants may use a simplified method of calculation) or  Flat-rate of direct eligible costs excluding subcontracts and reimbursement of third parties' costs (to be established by the Commission) – currently 20% Non-profit public bodies, secondary and higher education establishments, research organisations and SMEs unable to identify real indirect costs:  Flat-rate of 60% of total direct eligible costs (until end 2009)  Flat rate of minimum 40%, to be established by the Commission (as of 2010)
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