Cost Of Money The cost of funds borrowed to finance project work effort. Direct Plus Overhead The direct costs plus overhead or indirect costs required to complete a unit of work excluding general and administrative indirect costs. Management Reserve The contingency amount designated for project unknowns and risk handling rather than designated for project work effort. Overhead The indirect costs required to complete a unit of work excluding general and administrative indirect costs. Undistributed Budget The budget amount applicable to project work effort that has not yet been assigned to a defined element of work. Direct Engineering Labour Costs directly related to engineering labour. Direct Costs directly related to a unit of work. Direct Manufacturing Labour Costs directly related to manufacturing labour. Direct Reporting Subcontractor Costs related to a subcontractor that reports directly to the responsible contractor. Direct Tooling and Equipment Costs directly related to tooling and equipment. Direct Tooling Labour Costs directly related to labour for tooling. Engineering Overhead Indirect costs related to engineering labour resources required to complete a unit of work. Engineering Total All costs, direct and indirect, related to engineering work. Fee Indirect costs related to cost of money or other service fees. Fringe Indirect costs related to labour, materials, or other resources required to complete a unit of work. General and administrative overhead Indirect costs related to the direction, control, and administration of a company or other entity. Labour overhead Indirect costs related to labour resources required to complete a unit of work. Material overhead Indirect costs related to material resources required to complete a unit of work. Manufacturing Operations Overhead Total costs related to manufacturing operations. Manufacturing Operations Total Total costs related to manufacturing operations. Purchased Equipment Costs related to the purchase of finished equipment. Purchased Parts Costs related to the purchase of manufactured parts. Direct Quality Control Labour Costs directly related to quality control labour. Raw Materials Costs related to acquiring raw materials. Total Material Total costs related to material. Total Sum of all costs incurred to complete work. Mutually defined Mutually agreed upon cost reporting code.