[Solved] Which of the following statements regarding costs under federal awards is not True? A) Only items of cost specifically mentioned in a grant, contract, or other agreement document are allowable. B) Several costs are allowable under highly restrictive conditions and generally require the explicit approval of the grantor agency. C) For major not-for-profit organizations and institutions of higher learning, indirect costs must be classified within two broad categories termed "facilities" and "administration." D) Direct costs are those that can be identified specifically with a particular cost objective. Force: Force is a physical quantity that can cause an object with mass to change its velocity, including to begin moving from a state of rest. Paraphilias: Unusual or atypical sexual preferences or behaviors that are beyond the norm of typical erotic activities. Paraphilic Disorders: Psychological disorders characterized by intense sexual fantasies, urges, or behaviors involving non-normative targets, situations, or activities that cause distress or impairment. DSM-5: The Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition, a handbook used by healthcare professionals in the U.S. and much of the world as the authoritative guide to the diagnosis of mental disorders.