Calculate Modified Total Direct Costs (MTDC) and total grant budget
Base Inclusion Costs (Included in MTDC)
Include only the first $25k of each subcontract.
Base Exclusion Costs (Excluded from MTDC)
$5,000 & 1yr life" min="0″>
$25k" min="0″>
Facilities & Administrative Rate
Total Direct Costs (TDC):$0.00
Base Exclusions:$0.00
Modified Total Direct Costs (MTDC Base):$0.00
Indirect Costs (F&A):$0.00
Total Sponsored Project Cost:$0.00
Understanding F&A Rates and Indirect Cost Calculation
In the context of grant funding, sponsored research, and non-profit financial management, accurately calculating the total project cost is critical. This involves distinguishing between Direct Costs and Indirect Costs (often referred to as Facilities and Administrative costs, or F&A). This calculator uses the Modified Total Direct Cost (MTDC) methodology, which is the standard utilized by US Federal agencies under Uniform Guidance.
What are F&A Costs?
F&A costs represent the overhead expenses incurred by an organization that cannot be readily identified with a specific project but are necessary for the general operation of the organization and the conduct of its activities. These typically include:
Facilities: Depreciation, maintenance, utilities, and library expenses.
Administration: General administration, departmental administration, sponsored projects administration, and student administration and services.
Direct Costs vs. Indirect Costs
Direct Costs are expenses that can be specifically attributed to a particular project with a high degree of accuracy. Examples include the salaries of researchers working on the grant, lab supplies, and travel required for the project.
Indirect Costs (F&A) are calculated by applying a negotiated percentage rate to a specific base amount of the direct costs. This percentage is your F&A Rate.
The MTDC Base (Modified Total Direct Costs)
Most federal grants do not apply the F&A rate to every dollar spent. Instead, they use a base known as Modified Total Direct Costs (MTDC). To calculate MTDC, you take the Total Direct Costs (TDC) and subtract specific exclusions.
Common Exclusions from MTDC include:
Capital equipment (typically items with a useful life > 1 year and cost > $5,000).
Tuition remission for students.
The portion of each subcontract in excess of the first $25,000.
Patient care charges.
Scholarships and fellowships.
Rental costs of off-site facilities.
This calculator helps Research Administrators and Principal Investigators accurately predict the budget required by automatically separating inclusion costs from exclusion costs to derive the correct MTDC base before applying the F&A rate.
How to Use This Calculator
Enter Inclusion Costs: Input salaries, fringe benefits, supplies, and the first $25k of subcontracts. These form the core of your MTDC base.
Enter Exclusion Costs: Input equipment costs, tuition, and subcontract amounts exceeding $25k. These are part of your budget but are not taxed by the F&A rate.
Set the Rate: Enter your institution's negotiated F&A rate (e.g., 52% for on-campus research).
Review: The calculator will provide the F&A amount and the total funds needed for the grant.
function calculateIndirectCosts() {
// Fetch values for Base Inclusions
var salaries = parseFloat(document.getElementById('salaries').value) || 0;
var fringe = parseFloat(document.getElementById('fringe').value) || 0;
var supplies = parseFloat(document.getElementById('supplies').value) || 0;
var travel = parseFloat(document.getElementById('travel').value) || 0;
var subcontractsBase = parseFloat(document.getElementById('subcontracts_base').value) || 0;
var otherDirect = parseFloat(document.getElementById('other_direct').value) || 0;
// Fetch values for Base Exclusions
var equipment = parseFloat(document.getElementById('equipment').value) || 0;
var tuition = parseFloat(document.getElementById('tuition').value) || 0;
var subcontractsExcess = parseFloat(document.getElementById('subcontracts_excess').value) || 0;
var patientCare = parseFloat(document.getElementById('patient_care').value) || 0;
// Fetch Rate
var faRate = parseFloat(document.getElementById('fa_rate').value) || 0;
// 1. Calculate Total Direct Costs (TDC)
// This is the sum of literally everything spent directly on the project.
var tdc = salaries + fringe + supplies + travel + subcontractsBase + otherDirect + equipment + tuition + subcontractsExcess + patientCare;
// 2. Calculate Exclusions Sum
// These are costs that are exempt from the F&A calculation.
var exclusions = equipment + tuition + subcontractsExcess + patientCare;
// 3. Calculate Modified Total Direct Costs (MTDC)
// MTDC = TDC – Exclusions
// Alternatively: MTDC = Sum of Inclusions
var mtdc = tdc – exclusions;
// 4. Calculate Indirect Costs (F&A)
// Formula: MTDC * (Rate / 100)
var indirectCosts = mtdc * (faRate / 100);
// 5. Calculate Total Project Cost
// Total = TDC + Indirect Costs
var totalProjectCost = tdc + indirectCosts;
// Display Results
document.getElementById('results-area').style.display = 'block';
// Formatting function for currency
var formatter = new Intl.NumberFormat('en-US', {
style: 'currency',
currency: 'USD',
minimumFractionDigits: 2,
maximumFractionDigits: 2
});
document.getElementById('res_tdc').innerText = formatter.format(tdc);
document.getElementById('res_exclusions').innerText = formatter.format(exclusions);
document.getElementById('res_mtdc').innerText = formatter.format(mtdc);
document.getElementById('res_indirect').innerText = formatter.format(indirectCosts);
document.getElementById('res_total').innerText = formatter.format(totalProjectCost);
}