Per the University's F&A rate agreement with the Department of Health and Human Services, F&A costs are to be calculated on modified total direct costs which consist of the following: All salaries and ...

Federally negotiated F&A costs, also known as indirect costs, are charged against modified total direct costs (MTDC). MTDC consist of all salaries and wages, fringe benefits, materials, supplies, ...

Indirect (F&A) Distribution Base A defined group of direct cost expenditures to which the indirect (F&A) rate is applied to determine the total indirect (F&A) costs of a sponsored project. The two ...

In accordance with the University's F&A agreement, indirect costs are calculated by applying the negotiated F&A rate to modified total direct cost (MTDC) expenditures on each project. In accordance ...