Certified Clinical Research Associate (CCRA) Practice Exam 2026 – All-in-One Guide to Master Your Certification!

The Indirect Cost Rate (IDC) in budgeting serves the essential purpose of covering both procedural and non-procedural line items associated with a project or research study. This includes overhead costs that are not directly tied to specific activities or functions, such as administrative expenses, facility operations, utilities, and other general costs needed to support the overall project.

Indirect costs are essential for providing a complete picture of the financial resources necessary to conduct research beyond just the direct expenses. By including both procedural and non-procedural line items in the IDC, organizations can ensure that all incurred costs are adequately recognized and funded, facilitating efficient and effective budget management.

The other options do not encapsulate the full scope of what the IDC represents. Some focus only on specific categories of costs or completely exempt certain expenses like subject stipends, which would not appropriately reflect the comprehensive nature of project budgeting.