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De Minimis Indirect Cost Rate Calculator (2 CFR 200.414(f), up to 15% of MTDC)

What do these figures come to once the work is shown?

Indirect costs at a de minimis rate of up to 15 percent of modified total direct costs, with a flag when the rate entered is above the cap.

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Your figures
Example figuresIllustrative only. Type over them with your own.
Indirect costs at the rate elected
$102,000
Indirect costs on the MTDC base
Direct plus indirect
$782,000
Maximum at 15 percent
$102,000
Drawn to one scale
Indirect costs at the rate elected$102,000
Direct plus indirect$782,000
Maximum at 15 percent$102,000
All results
MeasureResult
Indirect costs at the rate elected$102,000
Direct plus indirect$782,000
Maximum at 15 percent$102,000
Rate checkWithin the 15 percent limit
How this was worked out
Work shownrecomputed as you type
Indirect = MTDC x rate elected, with the rate at most 15 percent
Maximum = MTDC x 15%

Illustrative arithmetic on the figures you enter. Check the result against your firm's methodology before relying on it.

The formulas

  • Indirect = MTDC x rate elected, with the rate at most 15 percent
  • Maximum = MTDC x 15%

How it works

2 CFR 200.414(f) lets a recipient or subrecipient that has no current federal negotiated indirect cost rate, including a provisional rate, elect a de minimis rate of up to 15 percent of modified total direct costs. The entity decides the rate up to that limit, is not required to use it, and must charge costs consistently as direct or indirect when it applies the rate.

The rule does not allow the rate on cost reimbursement contracts issued directly by the Federal Government under the FAR.

Illustrative figures only. Check the result against your firm's methodology before relying on it.

Common questions

What base does the rate use?

Modified total direct costs. Use the MTDC calculator in this set to build it.

Can an entity with a negotiated rate use it?

The election is for entities without a current federal negotiated rate, including a provisional rate.

Sources

Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.

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