1.  What is the difference between Direct and Indirect (F&A “Facilities and Administrative”) Costs?
See Direct & Indirect Charges to Sponsored Awards

See also G&C Policy 3.4  Unallowable Expenses
Additional guidance as provided in Unallowable Costs

2.  How are F&A Rates determined?
See Explanation of Facilities and Administrative Costs

3.  What are the current F&A, Fringe Benefits, and Graduate Student Tuition Remission rates? See Published FA Rates

4.  What benefit costs are included in the Georgia Tech Fringe Benefits rate and how is this rate developed?
See Explanation

5.  How is the Graduate Student Tuition Remission (GSTRP) rate determined and how is it used?
See G&C Policy 3.17 Graduate Student Tuition Remission
Additional Explanation

6.  What is a Service Center and how do I establish a Service Center or Recharge Center?
See G&C Policy 3.14 Cost/Service Centers

7.  How do I get additional guidance and training related to cost accounting standards and rate studies/development and reporting? Contact Grants and Contracts Accounting via ServiceNow or reach out to the Cost Accounting team

8. How does Georgia Tech define Institutional Base Salary?
Institutional Base Salary (IBS) represents compensation for administrative, research, and teaching activities. It does NOT include additional pay, extra pay, bonuses, or supplemental pay; it also does not include time faculty spend consulting outside of Georgia Tech.