indirect cost
(2) The term “indirect cost”, with respect to the use of a test facility pursuant to a memorandum or other agreement under subsection (a)— (A) means any item of cost that is not easily and readily identified to a specific unit of work or output within the test facility where the use occurred; and (B) may include general and administrative expenses for such activities as supporting base operations, manufacturing, supervision, procurement of office supplies, and utilities that are accumulated costs allocated among several users.