• Personnel - this category applies to personnel within the grantee institution
• Benefits (Taxes) - Use the MSU Benefits Calculator to ensure you budget enough.  Hint: the OSP Information Sheet averages may not be applicable to low-wage or less-than-full-time staff.
• Contracted Services - usually used for individual persons playing a consulting or ancillary role (such as an evaluator)
• Travel - includes travel for MSU personnel.  Usually travel for consultants is included in the Contracted Services line of the budget.  Use the OSP Information Sheet to help you develop travel formulas.
• Supplies - includes communications costs as well as material supplies.  Human subject incentives are considered "supplies" in the OSP spending tracking system (Banner) but you may want to include these in the "Other" category of a proposal budget.  Be aware that if your project creates a new office space, your grant will need to include the telephone costs for a new line.
• Subawards - used for organizations/institutions that share responsibility for meeting project goals.  See the OSP budget guidance page for more information on distinguishing contracted services from subawards.  Note that in most cases anything above the first $25,000 (over all years) is excluded from calculations of IDCs. 
• Tuition/Fees - Note that in most cases these are excluded from calculations of IDCs.  If you include graduate student collaborators in your budget, you are expected to also budget for their tuition and fees.  See the EHHD policy on hiring graduate research assistants.
• Participant Support - Note that in most cases these are excluded from calculations of IDCs.  This category applies to costs for bringing participants to meetings or trainings you sponsor.
• Equipment (individual items over $5000) - Note that in most cases these are excluded from calculations of IDCs. 
• Facilities & Administration / Indirect Costs  - See the OSP Information Sheet for established categories of allowed IDC rates.  If funders require an IDC rate that does not fall within MSU's federally negotiated rate, OSP will accept the funder's rate but in the ePCF you need to document that funder's rate (e.g. upload a PDF print of the relevant RFP page).   Note that if funders require a lower set rate, often that rate will be charged to Total Direct Costs (including Subawards, Tuition/Fees, Participant Support and Equipment) rather than "Modified Total Direct Costs" which exclude those items.  Read the RFP carefully on this point, and consult with your OSP fiscal manager to determine how to apply the rate.