Current Allocation Rates by Component
The MIT fiscal year runs from July 1 to June 30.
Fiscal 2014 allocation rates have been proposed and provisionally approved. The provisional rates may be subject to change.
FY2013 Rates are in the chart below.
|Interdepartmental Laboratory Name||S&W||M&S||Utilities|
|CSAIL||Computer Science & Artificial Intelligence Laboratory||9.75%||0.00%||0.00%|
|CTL||Center for Transportation & Logistics||5.35%||1.24%||0.00%|
|SSRC||MIT Sociotechnical Systems Research Center (MIT SSRC)||6.50%||0.00%||0.00%|
|FBML||Francis Bitter Magnet Laboratory||3.00%||1.00%||0.00%|
|LIDS||Laboratory for Information and Decision Systems||5.00%||1.00%||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||7.00%||1.00%||0.00%|
|MPC||Materials Processing Center||3.00%||0.00%||0.00%|
|PSFC||Plasma Science and Fusion Center||9.00%||0.60%||0.00%|
|RLE||Research Laboratory of Electronics||7.00%||0.90%||0.00%|
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.