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Indirect Costs (IDC, F&A, Facilities and Administrative Costs)

  • See current rates.

    Also known as Facilities and Administrative (F & A) Costs or overhead. These are the real costs of university operations which are not readily assignable to a particular project.

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    The costs of operations that generally cannot be assigned to specific projects, such as electricity and central administrative services.

    These costs are determined by federal auditors under the guidelines of the Uniform Guidance, 2 CFR Part 220, "Cost Principles for Educational Institution," (formerly OMB Circular A-21). Also known as Facilities and Administrative Costs. The costs of operations which generally cannot be assigned to specific projects, such as electricity and central administrative services (sometimes referred to as "overhead").