Federally negotiated facilities and administrative (F&A) costs, also known as indirect costs, are charged against modified total direct costs (MTDC). Modified total direct costs exclude equipment, capital expenditures, charges for patient care and tuition remission, rental costs of off-site facilities, scholarships and fellowships as well as the portion of each subgrant/subcontract in excess of $25,000.
F&A FAQs
At UNL, equipment is defined as an item having an acquisition cost of $5,000 or more and a useful life of over one year.
Date of Rate Agreement: December 17, 2020
All rates in the agreement are based on MTDC
ON CAMPUS
| Organized Research | 55.5% |
| Ag Research Division | 48.5% |
| Instruction | 52.0% |
| Other Sponsored Activity | 44.0% |
| Cooperative Extension Services | 33.5% |
Off Campus Activity
| All programs | 26.0% |
Note: New rates effective 7/1/2021. There were no rate changes from the prior rate agreement. These rates remain in effect provisionally beginning 7/1/24 and until a new agreement is negotiated.
