This kit prepared by the Association of Research Libraries (ARL) contains 15 primary source documents on determining indirect cost rates in research libraries. The kit comprises: (1) six library cost studies and surveys, "Allocation of Library Expenditures to Research and Instruction" (University of Pennsylvania), "Sampling of Current Monograph and Periodical Payments; Assignment to Undergraduate and Faculty/Graduate Population" (Washington University), "Library Indirect Costs Study for Fiscal Year 1976" (Washington University), "Libraries Use Survey" (Cornell University), "Libraries and Audio-Visual Center Cost Allocation Study (Background, Methodology, and Cost Findings)" (Purdue University), and "Allocation of the Library Cost Pool" (Stanford University); (2) five worksheets,"Library Expense and Use Information Endowed 1975-76" (Cornell University), "Fiscal Year 1973-74 Allocation of Library" (University of Arizona), "Indirect Cost Computation Based on 1975-76 Actual Costs and Library Usage Questionnaire--Research Agreements" (University of Michigan), "Statement of Library Expenses for the Year Ended August 31, 1976" (Texas A&M University), and "Library Costs" (University of Utah); and (3) four documents containing general information from the National Association of College and University Business Officers (NACUBO) and the Department of Health, Education, and Welfare (HEW), "Cost of Federal Research Performed by Universities: A Call for Equity" (NACUBO Professional File), "Diagram Showing Three Primary Cost Categories for Major Universities" (NACUBO),"Sample Indirect Cost Proposal Format--Long Form" (HEW), and selected portions of Federal Management Circular 73-8, "Principles for Determining Costs Applicable to Research and Development under Grants and Contracts with Educational Institutions" (HEW). (THC)