F&A Base Type Object and Sub-Object Codes
The following table indicates the object and sub-object codes for each standard F&A base type.
The base types are:
- TDC: Total Direct Costs
- MTDC: Modified Total Direct Costs
- TDC Less E&T: Total Direct Costs less Equipment and Tuition
- S&W: Salary and Wages
| Object Code | TDC | MTDC | TDC Less E&T | S&W |
|---|---|---|---|---|
| 01 Salary & Wages | Includes ALL | Not included: 01-50s, 01-90s | Includes ALL | Includes ALL |
| 02 Service Contracts | Includes ALL | Includes ALL | Includes ALL | Includes NONE |
| 03 Other Contractual Services | Not included: 03-04 | Not included: 03-04, 03-27, 03-32, 03-38, 03-80 | Not included: 03-04 | Includes NONE |
| 04 Travel | Includes ALL | Includes ALL | Includes ALL | Includes NONE |
| 05 Supplies and Materials | Includes ALL | Not included: 05-47, 05-48 | Not included: 05-47, 05-48 | Includes NONE |
| 06 Equipment | Includes ALL | Includes NONE | Includes NONE | Includes NONE |
| 07 Retirement and Benefits | Includes ALL | Includes ALL | Includes ALL | Includes NONE |
| 08 Student Aid | Includes ALL | Not included: 08-00, 08-01, 08-02, 08-05 | Not included: 08-05 | Includes NONE |
| 10 Capital Projects | Includes NONE | Includes NONE | Includes NONE | Includes NONE |
| 38 Unallocated | Includes ALL | Includes ALL | Includes ALL | Includes NONE |
| 19 APL | Includes ALL | Includes ALL | Includes ALL | Includes NONE |
Note: if you need a cost to be exempt from F&A, such as Participant Costs (03-34), add them to a separate worksheet and set the F&A Rate to 0%.