Summary of MTDC Base
Effective December 26, 2014
Revised February 20, 2015
Research / Instruction / Other Sponsored Programs / Specialized Service Facility Activities
Summary of cost elements included in or excluded from the modified total direct cost (MTDC) base.
| Cost Element | MTDC Treatment (1) |
|---|---|
| Compensation / Fringe Benefits | |
| a. Salaries | Included in Base |
| b. Graduate Assistants Fee Remissions | Excluded Commitment item: 512730 |
| c. Work Study / University Share | Included in Base |
| d. Overseas Incentives | Included in Base |
| e. TIAA / SS | Included in Base |
| f. Insurance | Included in Base |
| g. Unemployment Compensation | Included in Base |
| h. Workers Compensation | Included in Base |
| i. PERF / SS | Included in Base |
| j. Sabbatical - not project related (2) | Excluded Excluded by PAR adjustments |
| k. Sabbatical - project related via cost sharing | Included in Base |
| l. Fee Remissions (Other Staff & Dependents) | Included in Base |
| Stipends (inclusive of Maintenance, Participant and Dependency Allowances) | Excluded Commitment item: 558010 |
| Travel | Included in Base |
| Consultants | Included in Base |
| Tuition & Fees, Scholarships, Awards, Prizes, Book Allowance & Other Personal Payments (includes non-staff participant allowances) | Excluded Commitment items: 533625, 558020, 558030, 531010, 558040, 558050, 558060, 531020, 531900 |
| School Tuition (Includes WLHS) | Excluded Commitment item: 546315 |
| Subcontract Payments $25,000 or less | Included in Base |
| Subcontract Payments More than $25,000 | Excluded Commitment item: 533225 |
| Management Contracts - SPS | Excluded Commitment item: 533240 |
| Participant Support Costs | Excluded Commitment items: 531031, 546480, 546485 |
| Specialized Service Facilities | |
| a. ITaP Charges (3) | Excluded Commitment item: 533630 |
| b. Cluster Services | Excluded Commitment item: 533631 |
| c. Cable TV / Service / License | Excluded Commitment item: 533635 |
| d. ITaP Rental / Maintenance (4) | Excluded Commitment item: 533640 |
| Other Computer Costs | Included in Base |
| Communications | Included in Base |
| Publications | Included in Base |
| Duplicating Services | Included in Base |
| Machine Shop Services | Included in Base |
| Supplies & Other Expenses | Included in Base |
| Supplies Purchased for Fabrication of Equipment | Included in Base |
| Overseas Allowances | Excluded Commitment item: 508020 |
| Alteration & Renovation (Capitalized) | Excluded Commitment items: 538900, 539005, 539010, 539015, 539020, 539025, 539030, 539035, 535010, 533900, 539040, 539041, 539045, 539050, 539055, 539060, 539065, 539070, 539075, 539080, 539085, 539090, 539095, 539100, 539105, 539110, 539115, 539120, 539125, 539130, 539135, 539140, 539145, 539150, 539155 |
| Alteration & Renovation (Non-Capitalized) (5) | Included in Base |
| Depreciation | Excluded Commitment items: 557000, 557130, 557110, 557120, 557160 |
| Real Property | Excluded Commitment items: 538005, 538010 |
| Space Rental (Real Property) | Excluded Commitment items: 532005, 532010, 532015, 532020 |
| Fabricated Equipment | Included in Base |
| Equipment Purchase | |
| Non-expendable Personal Property | Excluded Commitment items: 537005, 537010, 537015, 537020, 537200 |
| Expendable Personal Property (Capitalized) & Catalogued Books (Capitalized) | Excluded Commitment items: 538015, 538000, 539850, 540000, 540005, 540010 |
| Expendable Personal Property (Non-Capitalized) | Included in Base |
| Equipment Rental | |
| Non-expendable Personal Property | Excluded Commitment items: 532045, 532050, 5532055 |
| Expendable Personal Property | Included in Base |
| Conference Expenses (6) | Conditional Included in Base or excluded depending on conference classification. See footnote 6. Excluded commitment item: 533225 |
| Investment Annuity & Financial Expense | Excluded Commitment items: 543000, 566020, 567110, 567010, 566030, 543005, 567120, 543010, 567130, 543015, 543020, 543025, 566040, 567140, 566050, 567150, 566110, 566120, 567160, 566060, 567170, 565010, 566070, 566080, 566090, 566100, 568500, 568010, 568020, 566900 |
| Administrative | Excluded Commitment items: 541000, 541060, 541005, 541010, 541015, 541020, 541025, 541900, 541030, 541035, 541040, 541045, 541050, 541055, 541075, 541065, 541805, 541070 |
| Transfers | Excluded Commitment items: 591000, 591010, 591020, 591030, 591040, 591050, 591060, 591070, 591080, 591090, 591100, 591110, 591120, 591130, 591140, 592000, 592010, 592020 |
Footnotes
- All type 5 general ledger account numbers are included in the base except for those listed in the last column.
- This activity will be charged as facilities and administration.
- Charges for these activities will include a factor for facilities and administration costs.
- If facilities and administration are allocated to the activity & recovered through a recharge rate, the cost should be treated the same as PUCC.
- The cost will be included in the base if paid from a sponsored project.
- The cost will be included in the base if the conference is conducted by a University activity. If the conference is conducted by an outside activity, the expense will be classified as a subcontract expense and the criteria established for subcontracts should be followed.
