In the defense/other industries, everything is put under the "cost" part. There's just a lot more line items that cover all that stuff. The overhead simplifies

In the defense/other industries, everything is put under the "cost" part. There's just a lot more line items that cover all that stuff. The overhead simplifies this to a large extent in that the PI only needs to account, as a "direct" expense the cost of his team (salaries, and things not covered by the university such as compensation to human subject volunteers, etc.)