... of performance measures. The following page provides a summary matrix of applicable standards for audits of Schedules of Indirect Costs. AASHTO Uniform Audit and Accounting Guide for Transportation ... considered distribution of profits. Distributions of profits are unallowable for inclusion in either direct or indirect labor costs. AASHTO Uniform Audit and Accounting Guide for Transportation Consultants ... involve numerous factors including size of firms, type of industry, geographic area, classes of employees doing similar work, type of ownership, form of compensation payments, and other factors....