See AGA 4.0 p. 151:
The linked third parties may declare their costs (in their financial statements; see Article 20.3), if the eligibility conditions set out in Article 6.3 are fulfilled (e.g. actually incurred by the linked third party, necessary for the action, incurred during the action duration, etc.).
The costs must be recorded in the accounts of the linked third party.
- Linked third parties may declare costs for all cost categories (as provided for in Article 5), including indirect costs (at the 25% flat rate).