Support for animal facilities comes from grants, contracts, recharges, and institutional sources. The manager needs to be able to understand and account for each of these entities in the format needed. Typically, the terms “indirect” or “direct” are used for categories of support and costs. Indirect costs are not easily attributable to a particular cost center. An example of an indirect cost would be the cost of administering the department or facility. Direct costs are those easily attributed to an individual cost center. An example of a direct cost is mouse chow for the cost center “mice”