Can you provide a definition of actual costs? Which cost categories fall under this?

In addition to simplified cost options (SCOs), there are so-called actual costs, which can only be reimbursed under specific conditions: i.e., if they do not fall under the lump sum for remaining costs of 40% or 25% and if these actual costs belong to the cost categories “external services,” “equipment costs,” and “infrastructure investments and/or construction works.” In general, these are costs that are directly related to a specific activity/unit, provided that the connection to this specific activity/unit can be demonstrated.