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 |
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| BLANK | Excl from all calculations |
No allocations, EB or F&A All adj keys have no effect |
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| EXCLU | Excl from all calcs-Fab Equipment |
No allocations, EB or F&A All adj keys have no effect |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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) |
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|
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 |
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| 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 |
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|
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 |
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| 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 |
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| 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 |
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| RESTDE | Research TDC Less Equipment On |
Same as RESTDC except: No F&A on Equipment (cost elements: 421818, 421809, 421771, 421803 ) |
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| 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 |
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| SLNSN | Sloan S&W (Normal Sloan Fund) |
Same as FUNSN except: No Fund fee on 420156 Drafted-not MTDC. |
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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