Account Attributes
Indirect Cost Base 
Field Name: IINDIRECT COST BASE Inquiry Screen #: 06
Common Abbreviation: INBAS
Dictionary Reference #: FS442
Field Length: 1 alphanumeric character
Required Accounts: All Subsidiary Ledger accounts in Restricted Funds for which indirect cost is authorized by the funding agency.
Definition: This attribute indicates the base upon which indirect cost is calculated. The indirect cost base determines the direct cost categories against which the indirect cost should be applied. Indirect cost is calculated at the end of the month on grants and contracts, and a report (AM953) is generated. Indirect cost charged to each grant and contract is also shown in the AM091 under Sub 9100. Occasionally, manual entries are made to adjust indirect cost charged to the account.
Modification: Online
Responsibility: Manager, Department Accounts, Restricted Funds.
Data Verification Procedure: Monthly review of AM040 and quality control. Verification is the responsibility of the Manager, Cash Management, Restricted Funds.
Applicable Accounts: Subsidiary Ledger: 
5-20001 through 5-26998 
5-27000 through 5-27399 
5-27401 through 5-27999 
5-28001 through 5-29998 
5-30001 through 5-99899 
Various Ledger 6
Modified Total Direct Cost -- total direct cost less equipment (6xxx); internal patient care charges (34xx, 35xx, 36xx); central computer charges (24xx); scholarships, fellowships and other student aid (831x, 832x, 836x, 837x, 838x); subgrants and subcontracts (86xx) over $25,000; Physical Sciences Division central shop charges (23xx)
Salaries and Wages
Total Direct Cost
Educational Service Agreements -- total direct cost less equipment (6xxx) and tuition and fees (831x)
A base that is specific to the award or contract; must be manually input using Comptroller Form 86
FAS User's Manual Table of Contents 
E-mail comments about this site