This paper presents a standard costing model appropriate for determining real costs of programs which are not entirely self-contained. Central to the model is the concept of allocation pools involving resources which are not attributable to a single program or program component, but whose costs must be shared by any given program which is part of an organization. The total costs of a program are categorized as direct, indirect, or inputed costs. Direct costs are readily available in any general ledger system. Indirect costs indicate the level of support of the project from the general organizational level and include program administration, academic support, institutional support, and plant operations. Inputed costs are those which are direct costs of other programs, projects, or schools; which are not charged to the program studied; and which are real assignable costs to the program. Inputed costs may include donated facilities or unpaid lecturers. Mathematical formulae for deriving the real cost of major categories of expenses, such as physical facilities and salaries, are described so that readers may use the model for their own needs. (BW)