What typical types of distribution bases are available to calculate the indirect cost rate?
These are types of distribution bases: 1. Modified Total Direct Costs (MTDC) 2. Total Direct Salaries and Wages excluding Fringe Benefits (S&W) Modified Total Direct Costs (MTDC) excludes capital expenditures and distorting items such as passthrough funds, major Subcontractors, etc. For nonprofit entities, MTDC includes the first $25,000 of sub grants/Subcontracts, while the remaining portion of Subgrants/Subcontracts over $25,000 is excluded.
Related Questions
- How do I know what indirect cost rate (also known as the Facilities and Administrative [ FandA ] rate) to use to calculate for the cost shared budget?
- What typical types of distribution bases are available to calculate the indirect cost rate?
- Is There More Than One Way to Calculate an Indirect Cost Rate?
