University of Cincinnati Office of Research

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Primer on Facilities and Administrative Costs (PDF)

This Primer is designed to provide background information about Facilities and Administrative (F&A) costs to members of the University of Cincinnati community. It begins with a brief history of F&A cost funding, then describes how F&A cost rates are calculated, defines the various cost components used to calculate an institutional rate, and explains how F&A cost recovery provides significant funding for the infrastructure and administrative activities necessary to carry out the University's research programs.

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