A working example

MTDC & F&A calculator

1. Choose the base and rate

Rule basis for this example

First $50,000 of each subaward, using the revised 2 CFR 200 definition. Confirm that your award and rate agreement use this base.

Negotiated MTDC rate (%)

55% is an example rate. Enter the rate from the agreement for the activity and period.

2. Costs included in MTDC

Add subawards separately below.

Salaries and wages (USD)

Fringe benefits (USD)

Materials and supplies (USD)

Services (USD)

Travel (USD)

3. Costs excluded from MTDC

These remain direct costs in the total, but do not enter the MTDC base.

Equipment and other capital expenditures (USD)

Use the classification in your award, rate agreement and institutional policy.

Patient care (USD)

Rental costs (USD)

Tuition remission (USD)

Scholarships and fellowships (USD)

Participant support (USD)

Other approved exclusions (USD)

Only costs specifically excluded under the applicable negotiated rate agreement; do not use this as a general adjustment.

4. Subawards

The $50,000.00 cap applies once per subaward under the award, across its periods.

Subaward 1

Label (optional)

Costs in this period (USD)

Earlier costs on this subaward (USD)

Follow the calculation

Your MTDC & F&A

General Uniform Guidance

Direct costs: $405,000.00
Less MTDC exclusions: − $88,000.00
MTDC base: $317,000.00
F&A rate: × 55%
Calculated F&A: $174,350.00
Total example costsDirect costs + calculated F&A: $579,350.00

See what enters the base

Salaries and wages: $180,000.00
Fringe benefits: $54,000.00
Materials and supplies: $25,000.00
Travel: $8,000.00
Subaward 1 (included): $50,000.00

See each exclusion

Equipment and other capital expenditures: $45,000.00
Tuition remission: $18,000.00
Subaward 1 (over remaining cap): $25,000.00

Check the subaward caps

Subaward 1

Cap under selected basis: $50,000.00
Earlier costs: $0.00
Cap remaining before this period: $50,000.00
Costs in this period: $75,000.00
Included this period: $50,000.00
Excluded this period: $25,000.00

Award terms and rate agreements determine the base and rate for an actual budget.

Read the worked example

Basis and sources

Source review: September 17, 2026 · AI-assisted editorial review. This tool models one rate and one MTDC base. It does not determine cost allowability, select a negotiated agreement, or model sponsor-specific F&A caps and multiple rate periods.

OMB’s revised guidance, §200.1 and §200.110: MTDC definition and applicability, including existing negotiated rates.
NIH Grants Policy Statement, definitions: NIH’s MTDC definition.
NIH notice NOT-OD-26-072, April 20, 2026: continued use of the 45 CFR 75 indirect-cost provisions under FY 2026 appropriations.
OMB’s earlier Uniform Guidance FAQ, Q-116: why the subaward limit does not restart each year; the historical dollar amount differs from the revised general definition.