大学标准
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Harvard: ~69%
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Stanford: ~57%
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MIT: ~61%
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University of California (system average): ~55%
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State universities or smaller colleges: typically ~45%–55%
一步一步计算：
1. Determine Modified Total Direct Costs (MTDC)
Start with your total direct costs, then exclude:
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Equipment (usually items > $5,000)
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Graduate student tuition (often)
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Subawards above the first $25,000
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Participant support costs (if applicable)
2. Apply the Overhead Rate
Formula:
Overhead (Indirect Cost)=MTDC×Overhead Rate\text{Overhead (Indirect Cost)} = \text{MTDC} \times \text{Overhead Rate}
例子:
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Total Direct Costs: $300,000
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Includes $50,000 equipment
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Subaward: $40,000
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Overhead Rate: 55%
Step 1: Calculate MTDC
\text{MTDC} = 300,000 - 50,000 \text{ (equipment)} - 15,000 \text{ (subaward over $25K)} = 235,000
Step 2: Apply Overhead Rate
Overhead=235,000×0.55=129,250\text{Overhead} = 235,000 \times 0.55 = 129,250
Total Award Budget:
Total Budget=Direct Costs+Overhead=300,000+129,250=429,250\text{Total Budget} = \text{Direct Costs} + \text{Overhead} = 300,000 + 129,250 = 429,250
