Facilities and Administrative Costs (F&A)/Indirect Costs (IDC)
Facilities and Administrative Costs or Indirect Costs are those that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, instructional activity or any other specific institutional project. The rates are expressed as a percentage of a base amount, established by negotiation with a cognizant federal agency. For more information reference the Facilities and Administrative Costs section.
Facilities & Administrative (F&A) Costs - Policy, Definition, Use, Rate Determination
