The indirect costs for the action are those eligible costs which may not be identified as
specific costs directly linked to the implementation of the action and may not be booked
to it directly according to the conditions of eligibility in Article 14.1. However, they are
incurred by the beneficiary(ies) in connection with the eligible direct costs for the action.
They may not include ineligible costs as referred to in Article 14.9 or costs already
declared under another costs item or heading of the budget of this Contract.