Facility & Administrative (F&A) Costs

Costs that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity. Also referred to as Indirect Costs (IDC).

By definition in Uniform Guidance, “Indirect (F&A) costs means those costs incurred for a common or joint purpose benefitting more than one cost objective, and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved.” Such costs normally are classified under the following F&A categories: Depreciation and use allowances, general administration and general expenses, sponsored projects administration expenses, operation and maintenance expenses, departmental administration expenses, and employee administration and services.

Federally Funded Clinical Trials
40%

Corporate Funded Clinical Trials
50%

All Other Organized Research & Development
50%

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