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Facilities & Administrative Rates (a.k.a. Indirect costs and overhead)
Facilities and Administrative (F&A) costs ( also known as “indirect costs’ or “overhead costs”) are those costs of an institution which are not readily identifiable with a particular project or activity but nevertheless are necessary to the general operation of the institution and the conduct of its activities. The cost of operating and maintaining buildings, grounds and equipment depreciation, general and departmental administrative salaries and expenses, sponsored programs and library costs are types of expenses usually considered as F&A costs.
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