Modified Total Direct Costs (MTDC)

Those direct costs on which UGA’s F&A or indirect cost rate is applied. Total direct costs are modified so that certain costs are eliminated from the F&A calculation. Those costs eliminated include: equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships as well as the portion of each subaward in excess of $25,000.