Burden Structure Details - FA MTDC

July 23, 2019

Modified Total Direct Costs (MTDC)

MTDC is the base to which F&A (indirect cost) rates are applied.

According to our FY19 negotiated rate agreement:

Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs of offsite facilities, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a seriousĀ  inequity in the distribution of indirect costs, and with the approval of theĀ  cognizant agency for indirect costs.