Teaching refers to all teaching and training activities (with the exception of research training), whether offered for credits, by regular academic departments or separate departments. Departmental research is also part of teaching: no. M&A is calculated as an extra on selected direct costs, not as a fraction of the total budget. In short, the part that goes to the overhead is much lower than this rate implies. For example, when the R&A rate was 54.5% (for the three-year period starting in 2013), the average share of an NSF grant used for overhead was 22.4%. No no. The same IDC rate approved at the time of awarding your award or contract will continue to apply, even if you and your researchers/trainees work 100% remotely. The reason the on-campus rate continues to be applied is that the research costs incurred by your sponsored search activity continue to be incurred off-campus, including contracts for the rental of buildings for your office and research space; permanent depreciation of infrastructure; and salaries, health insurance and other benefits for your collaborators in the research administration, support for the funding of the department and all other collaborators of the UT who will help you to carry out and manage your research without your grant / contract being directly invoiced to you. Non-profit companies that have not established a cost agreement (excluding SBIR/STTR) (GPS 7.4; 45 CFR 75.414 (c) (1) (ii)) Base: the R&A rate is applied on a direct cost basis to determine R&A costs. The base can be calculated in one of the following ways: indirect costs are applied to all positions when this basis is used. There are no exclusions. The total direct cost is used for grants and contracts entered into by non-federal promotional organizations.

There are different rates for different non-federal agencies. Below are the most current and appropriate indirect indirect cost rates. The R&A rate is the result of dividing the university`s (or ignored) indirect cost pools by the direct costs and cost share of all research and other funded activities. The university`s overhead costs include: depreciation of buildings, equipment and capital improvement, operating and maintenance costs, libraries, general, departmental, student and sponsored administration. The methods for this calculation are described in Annex III to Part 200 of Uniform Guidance – Indirect (Q&A) Costs Identification and Assignment, and Rate Determination for Higher Education (2 CFR 200 Annexe III). . . .

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