Burden rate is defined as the total indirect contract costs, calculated as a percentage of the construction company's direct labor. In other words, for every dollar of direct labor allocated to a contract, burden is applied as a percentage of the direct labor. But before a contactor can accurately calculate burden rate, all contract costs assumed by the company must be fully accounted for and factored into the final burden rate equation.
tack (plural tacks) 1  A small nail with a flat head. 2  A thumbtack. ( 3 sewing) A loose seam used to temporarily fasten pieces of cloth. ( nautical) The lower corner on the leading edge of a sail relative to the direction of the 1  wind. (nautical) A course or heading that enables a sailing vessel to head upwind.
Tacking (sailing) Tacking or coming about is a sailing maneuver by which a sailing vessel, whose desired course is into the wind, turns its bow toward the wind so that the direction from which the wind blows changes from one side to the other, allowing progress in the desired direction. The opposite maneuver to tacking is called jibing, or wearing on square-rigged ships, that is, turning the stern through the wind. No sailing vessel can move directly upwind, though that may be the desired direction, making this a