What are Direct Costs?
Direct costs are items that can be directly charged to the grant, including:
What are Indirect Costs?
Indirect costs are items that “include those things essential to support sponsored activities that cannot be specifically identified and directly charged or attributable to a particular research grant or contract”. Examples include heating and cooling the building where the research is done and building maintenance.
Indirect costs have a few names and abbreviations; they all mean the same thing:
What is UNT Indirect Costs(IDC)?
Sponsor may have published IDC limitation that may need to be followed (i.e.: 0%, 10%) instead of using UNT’s negotiated rates listed above.
What do MTDC & TDC mean?
MTDC stands for Modified Total Direct Costs
TDC stands for Total Direct Cost
Most personnel items have associated fringe benefits costs which are known by a few different names and abbreviations; they mean the same thing:
UNT’s FB rates changes every year. UNT has established an average Fringe Benefit rate to use for proposal budget development. An average fringe benefit rate is set for the below 3 categories of employees. Current Fringe Benefit Rates to use for proposal budgets can be found on the VPRI Website here.