I'd like to hear from institutions that use the Total Direct
 Cost base indirect cost rate for clinical trials.  The
 question is, do you ever exclude certain cost items from the
 base--contradicting the concept of TDC.

 For example, in an in-patient trial with high bed costs
 comprising a major portion of the budget, is the TDC
 assessment on all cost items, even the bed costs (which are
 burdened by the hospital)?

 We are being told by a researcher that the drug companies
 are protesting paying IC on the bed costs.  Any similar
 experiences from my colleagues?

     Christina Hansen, Director
     University of California, Irvine
     xxxxxx@uci.edu