Potential U.S. Federal Government Shutdown: Research Continuity Guidance

Appendix B: Facilities and Administrative (F&A) Cost Calculation Detail

Costs for Project Budgets - Appendix B

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.)  
$