Facilities and Administrative (F&A) Base Codes
The terms and conditions of an agreement establish whether object codes are exempt from Facilities & Administrative Costs (overhead). Please refer to your award documents for more information.
Find your Base Code below, and click the link to see a list of excluded object codes. All lists are in Excel format.
| Base Code | Description | Excluded Object Code List |
| A | Total Direct Costs | Base Code A - Exempt Object Code List |
| B | Modified Total Direct Costs | Base Code B - Exempt Object Code List |
| C | Salaries and Wages Only | Base Code C - Exempt Object Code List |
| D | Salaries, Wages, and Benefits | Base Code D - Exempt Object Code List |
| E | Total Direct Costs, excluding Tuition/Fees | Base Code E - Exempt Object Code List |
| F | Total Direct Costs, excluding Equipment | Base Code F - Exempt Object Code List |
| G | No Indirect Costs Applied (all excluded) | All Object Codes Excluded |
| H | Supplies and Expenses only | Base Code H - Exempt Object Code List |