Allocation Rates

Current Allocation Rates by Component

The MIT fiscal year runs from July 1 to June 30.

The Fiscal 2015 allocation rates have been proposed and provisionally approved. Provisional rates are subject to change until final approval is received.

FY2015 LAB allocation provisional rates [PDF]

Fiscal 2014 allocation rates have been approved and are in the chart below.

 
 FY2014 Rates
Interdepartmental Laboratory Name S&W M&S Utilities
CSAIL Computer Science & Artificial Intelligence Laboratory 7.80% 1.80%  0.00%
CTL Center for Transportation & Logistics 4.70% 0.90%  0.00%
SSRC MIT Sociotechnical Systems Research Center (MIT SSRC) 5.80% 0.00%  0.00%
HAYSTACK Haystack Observatory 24.30% 9.20% 10.70%
LIDS Laboratory for Information and Decision Systems 4.90% 1.60%  0.00%
LNS Laboratory for Nuclear Science 7.00% 0.80%  0.00%
MITei MIT Energy Initiative 6.00% 0.00%  0.00%
MKI MIT Kavli Institute for Astrophysics and Space Research 7.40% 0.00%  0.00%
MPC Materials Processing Center 3.00% 0.50%  0.00%
PSFC Plasma Science and Fusion Center 9.20% 0.50%  0.00%
RLE Research Laboratory of Electronics 5.90% 0.80%  0.00%

Click here for historical allocation rates 2010-2014.

Overview of Allocation Rates

The 12 interdepartmental laboratories with allocation rates use allocation accounts to accumulate the costs of the laboratory central administrative group. These allocation costs are largely the administrative and support salaries and non-salary expenses incurred for the overall administration and management of the lab. Unallowable costs cannot be charged to the allocation accounts. The allocation rates are used for uniformly assigning allocation costs to all accounts in the interdepartmental laboratory, with certain exceptions. In general, the accounts excluded from receiving the allocation charge are laboratory director general accounts, service facilities, fabricated equipment, and telephone equipment and network accounts.

Each lab charges its own set of allocation rates. In addition, separate rates are calculated for distributing salaries in the allocation account (the S&W rate) and non-salary costs (the M&S rate) for each lab. Haystack Observatory, which is an off-campus lab, also uses a Utilities rate for the distribution of its utilities costs.

Within each receiving cost object, SAP applies the relevant allocation rates to all direct expenditures except modifiers, such as equipment, tuition, and subcontracts; employee benefits; vacation accrual; and indirect costs. This base can be referred to as an adjusted modified total direct cost (Adjusted MTDC) base.