How to apply and calculate F&A and Fringe
In Review
Calculating Modified Total Direct Costs
MTDC = Total Direct Costs minus the following:
- Equipment
- Capital expenditures (includes alterations and renovations)
- Patient Care
- Student Tuition remission
- Rental costs of off-site facilities
- The portion of individual subawards over $25,000
- Scholarships and Fellowships
F&A rates for non-federal sponsors vary widely. F&A costs for private awards should be calculated on Total Direct Costs (TDC) unless the sponsor has written policies exempting certain line items from F&A.
