Term. (1) The portion of project or program cost not borne by the sponsor and is the University's share of the cost of research. In Kuali Cost Share Transfers and Cost Share Encumbrances are generated by the accounting cycle to record this commitment. (2) The portion of the total cost of a project that is not paid by the sponsoring agency, but rather is paid by the recipient organization or by a third party. Cost share is identified on the Research Budget and Routing Form during proposal submission, and is recorded during the project period in a cost-share sub-account of the primary project account.