Referring to a current discussion on using two different IDC rates:

We allow the project to use split indirect cost rates in nearest 25%
increments.  This split is determined by the amount of effort on the
project, off campus or on campus.  If, for example, 60% of the effort
on the project will be on campus, the split is 50/50.  To calculate
the indirect costs, an average of the two rates is used for the
entire project (thus using one rate).  We have available to our
project directors a formula that they can follow to determine actual
effort on or off campus.

Kristina Clenaghan
Assistant for Sponsored Programs
The Research Foundation of SUNY at Stony Brook
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