July 29, 2025 from 1:30-2:30 PM Eastern

Overhead schedules (aka indirect rate calculations) show the indirect rates or costs applied to direct labor to develop contract pricing. DOTs and other government agencies frequently issue cost reimbursable contracts, where negotiated and/or final billing rates are based on accurate indirect rates derived from reasonable, allocable, and allowable costs. This online class will delve into the standard AASHTO overhead schedule format and the foundation of cost allowability (aka unallowable costs).

Learning Objectives:

• Learn the process of calculating overhead or indirect rates
• Define direct labor, fringe, and general overhead costs
• Identify common unallowable costs

Presenter: Robert Jones, Stambaugh Ness