Costs that are incurred by a grantee for common or joint objectives and that, therefore, cannot be identified specifically with a particular project or program. Examples include costs such as lab space, utilities, libraries, and general administration.
are costs that have been incurred for common or joint objectives and, therefore, cannot be identified specifically with a particular project or activity. F&A costs are such things as a library system, building maintenance, or utilities. F&A used to be referred to as "Indirect Costs."
(also known as Indirect Costs) - Costs that are incurred for common or joint objectives and therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity.
F&A costs is a new term for an old concept. In May 1996, the federal government revised OMB Circular A-21, and, among other changes, substituted the term "F&A" costs for "indirect" costs. They believed that the public was confused by the term "indirect" costs and that "F&A" was more descriptive. Either term represents real costs necessary to provide the infrastructure for our research program. Indirect costs are composed of eight cost pools. Our on-campus research indirect cost rate of 51.5% is broken out as follows: Equipment Use 5.10 Building and Interest 7.50 Operations and Maintenance 11.90 Student Services 0.80 General Administration 7.00 Departmental Administration 15.00 Sponsored Projects Administration 2.20 Library 2.00 ON-CAMPUS RESEARCH RATE 51.50
Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other insitutional activity. F&A costs are synonymous with Indirect Costs.
Costs that are incurred by a grantee for common or joint objectives and that, therefore, cannot be identified specifically with a particular project or program. These costs were previously known as "indirect costs," and, in most instances, will be referred to in this document as "F&A costs."
Also referred to as overhead or indirect costs. F&A costs are actual costs incurred to conduct the normal business activities of an organization. F&A costs usually cannot be readily identified with or directly charged to a specific project.
Also called “indirect costs,” F&A costs are the costs of research that cannot be easily identified with or charged to a specific project. Expenses such as facility maintenance, depreciation, utility costs, library expenses, sponsored programs administration, and general department administration may be fully or partially covered through F&A costs. Since F&A costs cannot be itemized for specific projects, they are calculated using a fixed percentage rate.
F&A costs are those costs (e.g., libraries, heating and lighting laboratories, etc.) that cannot easily be allocated to individual projects. F&A costs are charged to projects as a percentage (the F&A rate) of the specified direct cost base (e.g. MTDC - modified total direct costs).
