University Of Vermont Indirect Cost Rate Agreement

The objective of this standard is to provide criteria for selecting the periods to be used as costing periods for estimating, accumulating and reporting the costs of sponsored agreements. This standard will reduce the impact of fluctuations in cost flow over each cost billing period. It will also improve objectivity, consistency and verifiability and promote consistency and comparability in measuring the costs of sponsored agreements. 2) The basis of distribution. R&A costs are distributed up to USD 25,000 from any subcontract or subcontracting (regardless of the period covered by the subcontract or subcontract) to sponsored agreements and other exploitable activities applicable in each main function, based on a change in salary costs and salaries, ancillary services, materials and supplies, services, travel and subcontracts and subcontracts (see section B.1). . Equipment, capital expenditures, patient care costs and tuition remittances, rental fees, scholarships and bursaries, as well as the share of each subcontractor and subcontracting of more than USD 25,000 are excluded from the modified total direct cost. Other items may only be excluded if this is necessary to avoid a serious inequality in the distribution of R&A costs for the period. (e) direct costs of a minimal amount in dollars may, for reasons of practicability, be considered as indirect costs if the accounting treatment of those costs is applied consistently to all final cost targets, provided that such treatment results result in results which correspond essentially to the results that would have been achieved if those costs had been considered as direct costs. (4) The final cost target is a cost target allocated to it both directly and indirectly, and which is one of the last accumulation points in the accumulation system of the educational institution. Accept Direct Fees (DC) – Tuition (TC) – Equipment Costs (E) – Dollars greater than $25K for each subcontract (subcontracting) = $150,000 (Modified Direct Total Cost – MTDC) 4. Public law 87,638 (76 Stat. .