IDCs and research administration

James J. Beatty jjb at
Mon Mar 25 17:07:11 EST 1996


In article <4j6de0$elm at> drmarts at (Drmarts) writes:

   I'm no accountant, but I do know that there are at least two ways to
   calculate indirect costs. The high percentages quoted by Art are for
   indirect costs on a salaries and wages base. In other words, it's not 105%
   of the entire grant amount, its 105% of the salaries category only. The
   lower percentages are calculated on a "modified direct costs" base. I'm
   not certain, but I think this is a percentage of the direct costs of the
   grant LESS salaries and wages. I believe Art is correct in stating that
   many non-university based research institutions use the salaries and wages
   base while most universities use the modified direct costs base. 

Modified total direct cost (MTDC) is the usual basis at universities,
and consists of all costs less capital equipment.

					J. Beatty
					Penn State Physics

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