Other costs could include items such as animal care, long distance telephone charges, duplicating costs, leases/rentals, etc. Communication line charges (local telephone, ethernet lines, and wireless connections) and postage are normally considered part of the F&A rate, thus should not be included in the proposal as direct costs unless the proposed costs meet the conditions as outlined in the OSR guidance on these types of charges. (See Budgeting for F&A Costs.) Because cell phone costs can not be accurately identified with the projects they might benefit, these costs normally are not allowable as direct costs on UNH sponsored projects. Costs for UNH service centers or recharge centers can be included according to the fee schedule established by the center and approved by the Office of the UNH Vice President for Finance and Administration.