Set up the cost pools that are used in the indirect cost plans.

Note: Direct cost pools do not require a general ledger account for use in the Create cost adjustment process. Therefore, the Offset account for indirect cost adjustment field is not editable.

Standard procedure

1.	Go to Budgeting > Setup > Government contracting > Cost pools.
2.	Click New.
3.	In the Cost pool ID field, type a value.
4.	In the Description field, type a value.
5.	In the Worker field, you can enter or select a value.
6.	In the Cost pool type field, select 'Direct'.
7.	Expand the Unallowable categories section.
8.	In the list, find and select the desired records.
9.	Click < to move the category to the left side.