Sample format for how Facilities and Administrative (F&A) cost calculations are computed
1. Total Direct Costs |
$ |
||
Minus Exclusions: |
2. GRA Exclusion |
||
| (Portion of salary equivalent to applicable tuition, health insurance, and mandatory fee) | $ | ||
3. Capital Equipment |
|||
|
3.a. $5,000 value per unit cost and useful life of two years or more, and cost greater than or equal to the capitalization threshold |
$ | ||
|
3.b. Collectibles (artwork, antiques) |
$ | ||
|
3.c. Fabricated Equipment (materials, supplies, and some shop costs -- but not direct labor -- of fabricated items which when completed will meet the capital equipment criteria.) |
$ | ||
|
3.d. $100,000 value Computer Software |
$ | ||
4. Participant Support Costs for Conferences and Seminars |
$ |
||
5. Subcontract Costs |
$ |
||
Minus items to which F&A costs are not applicable: |
6. Construction/Renovation Costs | $ | |
| 7. "University" Library or Museum Acquisitions | $ | ||
| 8. Salary Supplement for Endowed Sabbatical | $ | ||
9. Exclusions Subtotal: |
(Add Items 2. through 8.) |
$ |
|
10. Modified Total Direct Costs (MTDC) |
(Subtract Item 9. from Item 1.) |
$ |
|
| 11. F&A Cost Rate | % | ||
12. F&A Costs Subtotal: |
(Multiply Item 10. by Item 11.) |
$ |
|
| 13.a. Subcontract cost up to first $25,000 | $ | ||
| 13.b. F&A Cost Rate | % | ||
14. Subcontract F&A Cost Subtotal: |
(Multiply 13.a. by Item 13.b.) |
$ |
|
15. Total F&A Cost |
(Add Item 12. and Item 14.) |
$ |