From checking this is what I've come up with based on the below and other websites.
1) 直課 = direct charging
2) 配賦基準 = criteria for cost allocation

Please see word usage taken from following website:

http://fa.ufl.edu/costanalysis/opmaintcosts.asp
Operation and maintenance costs may be charged directly to sponsored agreements, subject to the requirements contained in the direct charging policy (i.e., they must be treated consistently for all major functions of the institution when incurred for the same purpose). These cost must be Reasonable, Identifiable specifically to the sponsored project, and stated in the budget or allowed by the agency.


http://servicexen.wordpress.com/2008/06/13/criteria-for-allo...

Criteria for Allocating IT Costs　When planning a cost allocation system, you must first consider what criteria you would like reflected in that system. There are several different criteria, but much commonality between them