Indirect Costs
Simply put, these are the general operation costs of ANR in support of its sponsored contract / grant activities. They are not specifically identifiable to any one project.
• Indirect costs are assessed by applying a negotiated rate to direct cost of the project.
• The rate used depends on the type of project and whether the activity is on-campus or off-campus.
Non-Indirect Cost Items
The group of costs that do not have Indirect Costs assessed include:
• Equipment
• Graduate student salaries/tuition
• The portion in excess of the first $25,000 of each Subgrant and Subcontract issued by ANR to an outside entity/organization
• The entire amount (direct & indirect costs) of any Subgrant or Subcontract to other UC campuses
• Participant Support Costs
Calculating Indirect Costs
1. Add all the budget items to get the total direct costs (TDC).
2. Subtract items on which no indirect costs are collected (see non-indirect cost list above) such as equipment. The result is the modified total direct cost (MTDC).
3. Determine the appropriate indirect cost rate ( By Project type, and On Campus or Off Campus location).
4. Multiply the modified total direct cost rate from step 2 by this rate. The result is the dollar amount of indirect costs.
Tools
Academic salary escalation rate
Composite Benefits rates
Indirect Cost F.A.Q's