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Facility & Administrative Costs (F&A)

F&A or Indirect Costs (IDC) are real costs incurred in support of research/sponsored activities but cannot be identified with a specific award.  The cost results from shared services such as libraries, utility costs, general departmental, unit/school and sponsored program’s administrative expenses and depreciation for buildings and equipment.

F&A Rates can be found here.
A discussion about the categories of F&A Rates can be found here