CORNELL UNIVERSITY
Office of Sponsored Programs

Guide to Proposal Preparation and Submission - APPENDIX E
Guide to Budgeting and Costing of Sponsored Projects - APPENDIX B


Facilities and Administrative (F&A) Cost Calculation Detail

Total Direct Costs $ __________
Minus Exclusions:
GRA Exclusion
(Portion of salary equivalent to applicable tuition, health insurance, and mandatory fees.)


$ __________
Capital Equipment
  • $5,000 value per unit cost and useful life of two years or more, and cost greater than or equal to the capitalization threshold




  • $ __________
  • Collectibles (artwork, antiques)
  • $ __________
  • Fabricated Equipment (materials, supplies and some shop costs--but not direct labor--of fabricated items which when completed will meet the capital equipment criteria.)



  • $ __________
  • $100,000 value Computer Software
  • $ __________
    Participant Support Costs for Conferences and Seminars $ __________
    Subcontract Costs $ __________
    Minus items to which F&A costs are non-applicable:
    Construction/Renovation Costs $ __________
    "University" Library or Museum Acquisitions $ __________
    Salary Supplement for Endowed Sabbatical $ __________
    Student Aid (Fellowships or Scholarships) $ __________
    Exclusions Subtotal $ __________
    Modified Total Direct Costs $ __________
    x F&A Cost Rate __________ %
    F&A Costs Subtotal $ __________
    Subcontract Cost up to first $25,000 $ __________
    x On-Campus F&A Cost Rate __________ %
    Subcontract F&A Cost Subtotal $ __________
    Total F&A Cost $ __________