Protractor Protractor A protractor is a measuring instrument, typically made of transparent plastic or glass, for measuring angles. Most protractors measure angles in degrees (°). Radian-scale protractors measure angles in radians. Most protractors are divided into 180 equal parts. Some precision protractors further divide degrees into arcminutes. They are used for a variety of mechanical and engineering-related applications. One common use is in geometry lessons in schools. Some protractors are simple half-discs. More advanced protractors, such as the bevel protractor, have one or two swinging arms, which can be used to help measure the angle. A bevel protractor is a graduated
OMB Circular A-21 OMB Circular A-21 OMB Circular A-21 is a Government circular that sets forth the rules governing the eligibility and calculation of costs in support of sponsored research, development, training and other works produced in agreement with the United States Federal Government, but does not attempt to identify or dictate agency or institutional participation in those works. The last revision is dated May 10, 2004. This circular is divided into ten sections: This section outlines the principles and policies that must be followed regarding the accounting principles, arrangements, and exemptions for any training or work produced under the contract as agreed