Direct costs refer to the costs directly related to the project during the project implementation, mainly including:

(1) Equipment expenses: refers to the expenses incurred in purchasing or trial-producing special instruments and equipment, updating existing instruments and equipment, and renting instruments and equipment from other units during the project implementation. Computing equipment and software tools can be included in the equipment fee. It is necessary to strictly control the purchase of equipment, encourage the open acquisition, independent research and leasing of special instruments and equipment, upgrade and transform existing instruments and equipment, and avoid repeated purchases.

(2) Operating expenses: refers to the expenses of purchasing, transporting, loading and unloading, sorting and other low-value consumables such as various materials and auxiliary materials consumed during the project implementation, and related expenses such as testing, laboratory processing, fuel power, publication/literature/information dissemination/intellectual property affairs, meetings/travel/international cooperation and exchange.

(3) Labor expenses: refers to the labor expenses paid to graduate students, postdoctoral fellows, visiting scholars, researchers and research assistants hired by the project during the implementation of the project, as well as the expenses paid to temporarily hired consulting experts.