利率,形式 & 资源定义
F&A基本定义
设施和行政费用(F&A, indirect or overhead) are used to cover additional expenses the university incurs to administer sponsored projects, but which cannot easily be directly assessed to a specific award (e.g. facilities, human resources, departmental administration, office supplies, etc.). 基本公式是 直接成本基础x F&A速率= F&一个成本. The direct cost base is determined by the sponsor and is typically specified in the proposal guidelines. A 修正总直接成本(MTDC) basis should be assumed if not otherwise specified.
修正总直接成本, 或MTDC, 是该项目的所有直接费用的总和吗, with the following exclusions: equipment over $5,000, 资本支出, 病人护理收费, 学费减免, 非现场设施的租金, 奖学金及研究金, 参与者的支持, as well as that portion of each subgrant or subcontract issued in excess of $25,000.
Total Direct Cost, or TDC, 是该项目的所有直接费用的总和吗 with no exclusions. Note that when this method is used, you must also calculate what F&A would be using the MTDC method and choose the lesser of the two.
总成本包括F&计算F的费用&A. 要换算为TDC，请使用以下公式: 率/ (1-rate). 示例:20%总成本率= 0.2/ (1-0.2) = 0.直接成本的25%或25%. 再一次。, a comparison must be made with the MTDC method to ensure that we are not charging more than our federally negotiated rate.
校内或校外的定义
The 农林试验站 rate is applied to research projects where most of the project work is to be performed in any of the following locations:
A project is considered off-campus if two-thirds or more of it is performed off-campus. Off-campus activities are defined as being conducted at locations other than university owned, 租赁或经营的设施, and indirect costs associated with physical plant and library are not considered applicable to the project. Projects will not be subject to more than one indirect cost rate. If the project is determined to be off-campus, the off-campus rate will apply to the entire project.
项目类型定义
研究 is the studious and critical inquiry and examination aimed at the discovery and interpretation of new knowledge. Applies to all activities organized to produce research outcomes. Includes both externally supported projects and departmental research that is separately budgeted for research.
- Basic 研究 — 研究 undertaken primarily to acquire new knowledge without any particular application or use in mind. (Example: A researcher is studying the properties of molecules under various heat and cold conditions.)
- Applied 研究 — 研究 conducted to gain the knowledge or understanding to meet a specific, 认识到需要. (Example: A researcher is investigating the properties of particular substances under various heat and cold conditions with the objective of finding longer-lasting components for highway pavement.)
- Development — The systematic use of the knowledge or understanding gained from research directed toward the production of useful materials, 设备, 系统或方法, including the design and development of prototypes and processes. (Example: A researcher is working with state transportation officials to conduct tests of a newly developed highway pavement under various types of heat and cold conditions.)
指令 involves teaching, giving instructions or commands, or providing information. Applies to any sponsored project where the primary activities are included as part of the institution's instructional program. Includes all teaching and training activities whether for:
- 信贷的课程
- 无学分的课程
- 学术指导
- 职业与职业指导
- 扩展课程
- 个人和家庭改善指导
其他赞助活动 (formerly called Public Service/外展) involves furnishing or supplying a benefit or service to the public or a specific segment of the public. Applies to sponsored projects where the primary focus is to provide noninstructional services beneficial to individuals or groups external to the institution. Includes performance of work other than organized research and instruction such as:
- 非分析性测试和试验服务
- 社区服务项目
- 保健服务项目
- 会议和研究所
- 参考部门
- 广播、电视作品等.