(a) The standard allows for consistent costs to be grouped together to cover cases where it is not possible to estimate the cost of the sponsored agreement by different types of costs. However, the estimated costs for the purposes of the proposal are sufficiently detailed to allow comparison of potential significant costs with actual costs accrued and reported for this purpose. In any event, the costing practices that apply to the cost estimation when setting the prices of a proposal and the accumulation and presentation of the resulting sponsored agreement must be consistent with the following points: , in accordance with established cost accounting practices and standards, which regularly govern the allocation of a given company to the cost objectives supported by the government. For each determination of unauthorised cost overruns, the amount must be determined in the form of a surplus of eligible costs above the ceiling and not on the basis of a specific determination of certain elements or cost elements. The cost of internal activities, student publications, student clubs and other student activities is not permitted, unless expressly provided for in sponsored conventions. The termination of premiums generally entails costs or special treatment of costs that would not have been taken into account if the sponsored contract had not been terminated. The cost principles for these positions are listed below. They must be used in conjunction with the other provisions of this circular in termination situations. (f) Where a transitional period for calculating costs is required, the educational institution may choose one of the following points: 1) the period of less than one year that extends from the end of the previous costing period to the start of the next periodic period of cost accounting (2) of a duration of more than one year, but not longer than 15 months. combined with the first paragraph, first paragraph, of this subsection and the previous accounting period or (3) of a one-year period, but no more than fifteen months, by combining the period described in paragraph f) (1) of this subsection and the next periodic period of periodic cost calculation.