What budget items are excluded from the indirect cost base?
The Modified Total Direct Costs (MTDC) basis excludes assessment of indirect costs on: • tuition • capital expenditures • space rental • subgrants or subcontracts after the first $25,000 • Participant support – defined as pass-through costs to support program participation directly attributable to an individual who is not an employee of AU or a consultant providing a service (such as those attending a training program)
