The costing sheet assigned to a cost object determines the way in which Allocations, Employee Benefits (EB), Facilities and Administration costs (F&A), Research Vacation Accruals, and Fund Fee will be calculated and applied. Different costing sheets use different "bases" to make the necessary calculations and are detailed in the table below.

A few notes:

  • If the cost object is subject to EB or F&A rates other than MIT billing rates, an SAP Adjustment Key is assigned and defines the rates to be used.
  • The costing sheet posts to the cost object both the billing rate amount and an adjusted amount (underrecovery) to net to the Adjustment Key rate (the F&A amount to be funded by the sponsor).
  • If the costing sheet name contains "No F&A" neither the billing rate or the adjusted amounts post to the cost object.
  • A lab Allocation Key is assigned if the cost object belongs to a department, lab, or center (DLC) where allocated costs are charged.

Specific applications:

  • EB is applied to all salaries except students (cost elements 400700-400809) and supplemental compensation (cost elements 400109, 400256, and 400-800-400801).
  • Research Vacation Accruals apply to cost elements 400350-400395, 400450-400601, 490100-490101, and 600100-600101.
  • Fund Fee is applied to the non-personnel Fund Fee Base. Graduate RA salary and tuition (cost elements 400706, 400708, and 422310) are subject to the 10% Fund Fee.

The table below describes how each costing sheet works. To assist administrators in confirming or analyzing Summary Statement calculations, MTDC, TDC, and Fund Fee cost element groups have been created.

 

Sheet Name Description
BIMN Broad Institute Serv Ctrs MTDC On

No allocations

EB on all salaries except students and supplements

BI Service Center F&A on MTDC salaries and EB, and MTDC non-personnel

BLANK Excl from all calculations

No allocations, EB or F&A

All adj keys have no effect

EXCLU Excl from all calcs-Fab Equipment

No allocations, EB or F&A

All adj keys have no effect

FUNFN Fund (No F&A) (e.g., Libraries)

Allocations on MTDC salary and non-personnel expenses (allocations post to On Campus-not MTDC cost elements

EB on all salaries except students and supplements

Fund Fee on non-personnel fund fee base

No F&A

OH adj keys 9990, 9991, and 9999 adjust fund fee to 0; all other OH adj keys have no effect

FUNMFX Fund MTDC Off Campus (No Fee)

Allocations on MTDC salary and non-personnel expenses. (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on MTDC salaries & EB

Off campus F&A on MTDC non-personnel

No Fund Fee

FUNMNX

Fund (No Fee/No F&A)

(e.g., Departments >320000)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

No F&A

No Fund fee

OH adj keys have no effect

FUNNXF

Fund HQ Off (No Fee/No F&A)

(e.g., Haystack, Millstone)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W Off-not MTDC)

EB on all salaries except students

No F&A

No Fund fee

OH adj keys have no effect

FUNSAX

Fund S&W - All Sal (No Fee)

(e.g., Draper Fellows)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on MTDC salaries & EB (applies S&W OH rate tables and cost elements)

No F&A or Fund fee on non-personnel

FUNSN Fund S&W (Normal Fund)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on Fund S&W salaries & EB (MTDC salaries & EB except faculty & NSF Salaries plus EB, students)

Fund fee on non-personnel fund fee base

All OH adj keys affect S&W base; only OH adj keys 9990, 9991, & 9999 also adjust fund fee to 0

FUNSNX Fund S&W (No Fee)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on Fund S&W salaries & EB (MTDC salaries & EB except faculty & NSF Salaries plus EB, students)

No Fund Fee

All OH adj keys affect only S&W base

FUNTDC Fund TDC On Campus (No Fee)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on TDC salaries & EB (MTDC salaries & EB plus Allocated Salaries & EB)

On campus F&A on TDC non-personnel, except exclusions identified below

No Fund Fee

If no OH adj key assigned, F&A will be charged only on MTDC expenses

GENPN General Plant On Campus

Allocations on MTDC salary and non-personnel expenses. (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

No F&A

OH adj keys have no effect

Adds Physical Plant Stock charge

GENSN General On Campus

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all MTDC salaries except students

No F&A

OH adj keys have no effect

GENSNF

General HQ Off

(e.g., Haystack, Millstone)

Same as GENSN except:

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W Off-not MTDC)

RESEB

 

 

Research EB (No F&A)

(e.g., Core Grant Administration)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

Research Vacation Accrual applies

No F&A

OH adj keys have no effect

RESMF Research MTDC Off Campus

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

Research Vacation Accrual applies

F&A On/Off on MTDC salaries & EB

Off campus F&A on MTDC non-personnel

RESMFF

 

Research MTDC Off (HQ Off)

(e.g., Haystack, Millstone)

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W Off-not MTDC)

EB on all salaries except students

Research Vacation Accrual applies

F&A On/Off on MTDC salaries & EB

Off campus F&A on MTDC non-personnel

RESMN Research MTDC On Campus

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

Research Vacation Accrual applies

F&A On/Off on MTDC salaries & EB

On campus F&A on MTDC non-personnel

RESTDC Research TDC On Campus

Allocations on MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A On/Off on TDC salaries & EB (MTDC salaries & EB plus Allocated Salaries & EB)

On campus F&A on TDC non-personnel

If no OH adj key assigned, F&A will be charged only on MTDC expenses

RESTDE Research TDC Less Equipment On

Same as RESTDC except:

No F&A on Equipment (cost elements: 421818, 421809, 421771, 421803 )

RESTG

Research NIH Training Grant On

(NIH T32 Grants)

Allocations on all MTDC salary and non-personnel expenses (Allocated Salaries posts to Alloc S&W On-not MTDC)

EB on all salaries except students

F&A on TDC salary & EB

F&A on TDC non-personnel, except Tuition, Equipment and Insurance (cost elements: 420198, 422310, 421818, 421809, 421771, 421803)

If no OH adj key assigned, F&A will be charged only on MTDC expenses

SLNSN Sloan S&W (Normal Sloan Fund)

Same as FUNSN except:

No Fund fee on 420156 Drafted-not MTDC.

     
     
     

Non-personnel exclusions from TDC base:

 

420144  Cost Part Rel Programs-not MTDC

420156  Drafted-not MTDC

420244  Misc. Receipt s-not MTDC

420284  PHS/NIH Restricted F&A-not MTDC

420314  Record Project Overrun-not MTDC

420316  Recoverable Indirect Expenses-not MTDC

421550  Amortization-not MTDC

421568  CWSP Credit-not MTDC

421570  CWSP Credit-not MTDC

422006  Imputed Interest-not MTDC

422008  Restricted Funding-not MTDC

422010  Year End Closing-not MTDC

422340  Costs in Research Volume-not MTDC

422342  Cost in Excess of Award Total-not MTDC

490001  A/P Downpayment - Vendor

490400  Cost Sharing - General

490401  Cost Sharing - Funded

490402  Cost Sharing - Voluntary

459800-459804   Contingency GL accounts for Capital Construction projects

420315 Other sponsor funded costs, not F&A - not MTDC