Based on A-21, subcontracts in excess of $25,000 shall be excluded from MTDC.
But what is the definition of subcontract?

Is a subcontract  only when an university subcontracts a portion of the scope
of work?  Or is it a subcontract  when an university subcontracts for ship time
or telecommunications that are greater than $25,000?  In our accounting
system,  ship time and telecommunications are considered operating services not
subcontracts.

If your university considers ship time and/or telecommunications greater than
$25,000 a subcontract, how do you calculate F&A costs in your accounting
system? (use special object codes ?)