For the 1995 fiscal year, University documentation supported a rate of 57% for on-campus research. After extended negotiations with DHHS, the University acceded to final rates of 48.5% for 1997 and 51% for both 1998 and 1999, and 52% for the years 2000 through 2002. Subsequently, a rate extension of 51.6% was negotiated for 2003 and 2004. These are the current on-campus research rates--the maximum rate which the University is permitted to charge federal grants and contracts for the fiscal year specified. Another (lower) rate is established for off-campus research, for which some of the underlying costs such as building rental are charged directly to the grant and not borne as an F&A cost by the University. As has already been noted, the Federal government imposes selective restrictions on the F&A costs attributed to certain grants, such as the 8% rate on many training grants.