2Office of Management and Budget(OMB). Circular NO. A -21 : Cost principles for educational institutions[ EB/ OL]. www. whitehouse, gov/omb/circulars/a021/a21_2004, pdf,2008-07-16.
3Mike A. Facilities & administrative cost calculation: Overview[ EB/OL]. www. comptroller, ku. edu/financial_ reporting_services/documents/f and a costs/FA_Overview Slide. ppt,2007-05-23.
4John H. Charts 1 to 15[ R]. Canada: University of Toronto,2003.
5Office of Research Administration. Stanford rates[ EB/OL]. ora. stanford, edu/rates/default, asp,2009-02-12.
6National Association of College and University Business Officers (NACUBO). College and university cost identification and allocation [ EB/OL ].www, nacubo, org/documents/business_topics/Shipley cost allocation paper- FINAL. pdf,2008-07-24.
7Office of Federal Relations. Case study of facilities and administrative costs in support of research [ EB/OL].www, ofr. harvard, edu/additional_resources/COGR, pdf,2008-03-07.
8Charles A G, Traci W, David M A, et al. Paying for university research facilities and administration [ R]. U. S. : RAND Corporation,2000.17-20.
9National Institutes of Health ( NIH). Salary limitation on grants, cooperative agreements, and contracts [ EB/ OL]. grants, nih. gov/grants/guide/notice-files/NOT - OD -08 -035. html,2008-08-12.
10Office of Management and Budget (OMB). Proposed revision of OMB Circular A - 21 [ EB/OL]. frwebgate. access, gpo. gov/cgi-bin/getpage, cgi, 1995-02-06.