The above rates are applied to Modified Total Direct Costs (MTDC), defined in the rate agreement as follows:

"Modified total direct costs, consisting of all salaries and wages, fringe benefits, materials, supplies, services, travel and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000."

Off-campus (adjacent) are locations within 50 miles commuting distance of Vanderbilt.
Off-campus (remote) are locations beyond 50 miles commuting distance of Vanderbilt.

Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and an acquisition cost of $3,000 or more per unit.

Grant-specific indirect cost questions should be addressed to the OCGA responsible accountant. General questions or questions related to the development of the above rates should be forwarded to Cathy Snyder .