Colorado State University's rates effective 7/1/94 for 2 years are

On campus:  45% of Modified Total Direct Costs
Off campus:  26% of MTDC

MTDC excludes from total direct costs a) capital expenditures (buildings,
individual items of equipment, and alterations and renovations);  that
portion of each subaward in excess of $25,000;  hospitalization and other
fees associated witih patient care whether the services are obtained from
an owned, related, or third party hospital or other medical faciity;
rental/maintenance of off-site activities;  participant support costs,
student tuition remission and student support costs (e.g., student aid,
stipends, dependency allowances, scholarships and fellowships).

I've had good success getting a group of new faculty to agree that the
price of a (namebrand) hamburger includes more than the meat and bun.  It
include the corporate accounting system, logo design, packaging,
janitorial service, training program, etc, that aren't as readily
identifiable as the meat and bun.  It is the unusual business that does
not include these costs in the price of the product--as do universities.
Once they accept indirect costs aren't fictious, you can move on to
equity in paying them..a far juicier problem!

Celia Walker
Colorado State University