Part IV - Charge-out rates

Section D: Indirect cost rate

Chapter D.6 Application to T and O

1. Indirect cost rates can also be established, using the above techniques, for Teaching and Other activities. The indirect cost totals for each of these, by department, would have been calculated using the same method as that for the indirect cost total for Research.
2. The indirect cost total for Teaching could then be described in terms of a £ per student (for all Taught students, or by discipline group, or by department). This would then facilitate the use of an indirect cost rate in course costing, using the same methodology as for Research.
3. The indirect cost total for Other would include costs for residences and catering. Excluding these, the costs of Other activities in academic departments could also be described in terms of a £ per staff FTE.
4. There are no mandatory requirements in this area – see Part VI.
   

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