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Office of Cost Determination

A Guide for Indirect Cost Rate Determination — Applicable to Nonprofit and Commercial Organizations

Based on the cost principles of 2 CFR Part 200, Subpart E & Appendix IV for Nonprofit Organizations, and FAR 31.2 for Commercial Organizations. Entire Guide (PDF)

Examples of financial schedules for indirect cost rate proposal based on Section III of the above guide (Excel)
Note: Only provided for convenience purposes. The content of schedules must be based on the organizations' own records (Example, Exhibit D or E must be based on the organizations' chart of accounts). The applicable formulas in the document must also be verified.