F&A Rate Calculator (Facilities & Administrative Costs)
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Understanding the F&A Rate Calculation Formula
The F&A Rate (Facilities and Administrative Rate), often referred to as indirect costs or overhead, is a mechanism used by universities and research institutions to recover costs associated with sponsored research that cannot be directly attributed to a specific project. Calculating these costs correctly is critical for grant budgeting.
What is the Formula?
The calculation for F&A costs is not applied to the entire grant budget. Instead, it is applied to a specific base known as the Modified Total Direct Costs (MTDC). The formula is:
F&A Costs = MTDC × Negotiated F&A Rate
Step 1: Calculate Total Direct Costs (TDC)
First, sum up all direct expenses required for the project. This includes:
- Personnel salaries and fringe benefits
- Materials and supplies
- Travel expenses
- Publication costs
- Equipment and subcontracts (before exclusions)
Step 2: Determine MTDC Exclusions
Not all direct costs attract overhead charges. Federal guidelines (Uniform Guidance) typically exclude specific items from the F&A base. Common exclusions subtracted from the Total Direct Costs include:
- Capital Equipment: Tangible property having a useful life of more than one year and a per-unit acquisition cost which exceeds $5,000.
- Tuition Remission: Costs for student tuition charged to the grant.
- Subcontracts in excess of $25,000: F&A is charged only on the first $25,000 of each subaward. Any amount exceeding $25,000 per subaward is excluded from the base.
- Patient Care Costs: Expenses for hospitalization and other medical services.
- Off-campus rent: Rental costs for off-site facilities.
Step 3: Calculate the MTDC Base
Subtract the exclusions from the Total Direct Costs to find your base:
MTDC = Total Direct Costs – (Equipment + Tuition + Subcontracts > $25k + Other Exclusions)
Step 4: Calculate Total Project Cost
Finally, add the calculated Indirect Costs back to your Total Direct Costs to determine the full funding request:
Total Project Cost = Total Direct Costs + (MTDC × Rate)
function calculateFARate() {
// 1. Get Input Values
var tdc = parseFloat(document.getElementById("totalDirectCosts").value);
var rate = parseFloat(document.getElementById("faRate").value);
var equip = parseFloat(document.getElementById("equipCosts").value);
var tuition = parseFloat(document.getElementById("tuitionCosts").value);
var subExcess = parseFloat(document.getElementById("subcontractExcess").value);
var other = parseFloat(document.getElementById("otherExclusions").value);
// 2. Validate Inputs (Handle NaN/Empty)
if (isNaN(tdc)) tdc = 0;
if (isNaN(rate)) rate = 0;
if (isNaN(equip)) equip = 0;
if (isNaN(tuition)) tuition = 0;
if (isNaN(subExcess)) subExcess = 0;
if (isNaN(other)) other = 0;
// 3. Logic: Calculate Total Exclusions
var totalExclusions = equip + tuition + subExcess + other;
// 4. Logic: Calculate MTDC (Modified Total Direct Costs)
// MTDC cannot be negative logically, though mathematically it could be if inputs are wrong.
var mtdc = tdc – totalExclusions;
if (mtdc < 0) {
alert("Error: Exclusions cannot be greater than Total Direct Costs.");
return;
}
// 5. Logic: Calculate Indirect Costs (F&A)
var indirectCosts = mtdc * (rate / 100);
// 6. Logic: Calculate Total Project Cost
var totalProjectCost = tdc + indirectCosts;
// 7. Display Results
// Helper function for currency formatting
var formatter = new Intl.NumberFormat('en-US', {
style: 'currency',
currency: 'USD',
minimumFractionDigits: 2
});
document.getElementById("displayTDC").innerHTML = formatter.format(tdc);
document.getElementById("displayExclusions").innerHTML = "-" + formatter.format(totalExclusions);
document.getElementById("displayMTDC").innerHTML = formatter.format(mtdc);
document.getElementById("displayIndirect").innerHTML = formatter.format(indirectCosts);
document.getElementById("displayTotal").innerHTML = formatter.format(totalProjectCost);
// Show the results div
document.getElementById("results").style.display = "block";
}
function resetCalculator() {
document.getElementById("totalDirectCosts").value = "";
document.getElementById("faRate").value = "";
document.getElementById("equipCosts").value = "";
document.getElementById("tuitionCosts").value = "";
document.getElementById("subcontractExcess").value = "";
document.getElementById("otherExclusions").value = "";
document.getElementById("results").style.display = "none";
}