F&A
F&A (Facilities & Administration) costs, also known as “indirect costs,” are reimbursement of costs incurred by the university in support of sponsored project activities that cannot be identified readily and specifically with a particular sponsored project. In contrast, direct costs, such as salaries, tuition, supplies, equipment, or travel, are directly attributable to the project or research. F&A rates are a calculation of infrastructure support costs allocable to organized research divided by direct costs.
Please see the articles below to learn more about PSU’s rates and how F&A is distributed across campus.