F&A (Indirect) Costs
§ Use appropriate F&A cost rates
§On-campus, off-campus, effective dates
§ F & A (indirect) costs exclude:
§Capital expenditures:
§Equipment
§Renovations and Alterations
§Buildings
§Tuition remission
§Each sub-award in excess of first $25,000
§Rental costs of off-site facilities
§Student support costs (e.g. Stipends, Scholarships,
etc.)
§Patient care costs
§ Modified Total Direct Cost (MTDC)
