Cost Categories | Midpage131.21Personnel: salaries, wages, overtime, hospitalization andinsurance, other fringe benefits and payroll taxes.131.22Consultants and contract services: accounting, legal andstipends.131.23Travel: per diem, transportation, maintenance of vehiclesrentals or owned.131.24Space costs and rentals: rent, renovation and utilities.131.25Consumable supplies.131.26Rental or lease of equipment: rental or lease of office machines, furniture and fixtures, outdoor equipment, special equipment.131.27Other costs: repairs, insurance, telephone, publications and painting and other direct costs.