Definition. Direct costs are expenditures directly and solely attributable to a specific Project and for that project only. They must be supported by an auditable record, comply with the regulations of the Party(ies), and adhere to the present Regulations.
Categories. Budget lines are divided into different categories: (1) personnel costs, (2) equipment, (3) consumables, (4) travel costs, (5) mobility and training allowance, (6) subcontracting, (7) other costs and (8) specific non-transferable costs.
Eligibility. Annex 3 below details the eligibility of budget lines by funding instrument. The costs eligibility criteria are defined below. Note that internal invoicing expenses are eligible provided that these expenses are (i) directly attributable to the Project, are (ii) measurable and valued according to internal regulations in force and (iii) are not contradictory to the eligibility criteria for the various budget lines. Consultancy costs to prepare a funding request are not eligible.