This question came up the other day on a pre-award discussion.  I would
like to know how you treat rental costs and software in regards to charging
facilities and administrative cost on them.

Rental costs
A-21 G.2 states the items that should be excluded from modified total
direct costs.  It list rental costs as one of the items. Does this include
primarily rental of space or does it also include rental of a piece of
equipment to perform work on the project? Has anyone interpreted rental of
a software program to fall under this category?

Software
Does you institution exclude software over a certain dollar threshold from
F&A costs?  Is there any distinction made between software that is being
purchased where it will be owned by the university and software that is
only being licensed for a period of time and the university will not own
it? Does the time period of the license (less than a year or greater than a
year) make any difference on how F&A is applied?

Thank you for your response.

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***PLEASE NOTE THE CHANGE IN AREA CODE, EFFECTIVE IMMEDIATELY, TO 979***
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____________________________
David Hollingsworth
Director, Research Services
Texas Engineering Experiment Station
Texas A&M University System

006 Wisenbaker Engineering Research Center
College Station, TX 77843-3406

Phone:  (979) 845-1264
Fax:    (979) 845-9643
Email:  xxxxxx@tamu.edu

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