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DCAA Indirect Cost Rate Worksheet

In this JavaScript application, you can determine your indirect cost rates based upon a commonly used (and DCAA accepted) rate structure.

Simply complete Steps 1 and 2, and Step 3 calculate your indirect cost rates (watch the status line for your "Multiplier"). Also, be sure to review the proof of the calculation and details of the calculation formulas employed.

Note that if this page (which requires a JavaScript capable browser) is saved using the "Save As...Format...Source" command from your browser's "File" menu, it can be run locally when loaded into your browser using "Open File" - even without an active Internet connection.

Step 1-Enter Your Total Costs
(Total Costs From General Ledger)
COST CATEGORY AMOUNT SUBTOTAL
DESCRIPTION (Input) (Computed)
Direct Costs:  
A. Total Direct Labor  
B. Total Other Direct Costs  
Total Direct Costs  
Indirect Costs:  
C. Total Fringe Benefits  
D. Total Overhead  
E. Total G&A  
F. Total B&P and IR&D  
Total Indirect Costs  
G. Total Costs  
     
Step 2-Enter Your Total Labor Costs
(Total Costs From General Ledger)
COST ELEMENT AMOUNT SUBTOTAL
DESCRIPTION (Input) (Computed)
Labor Costs from General Ledger:
A. Total Direct Labor (from Step 1)  
H. Total Overhead Labor  
I. Total G&A Labor  
J. Total B&P and IR&D Labor  
K. Total Labor  
     
Step-3-Rate Calculation Results
The Fringe Benefit Rate is generated to build the Overhead and G&A rates and is not separately stated for pricing or billing. See formula below.
Fringe Benefit Rate  
Overhead rate (OHR)  
G&A Rate  
     
The Proof of the Calculated Rates
COST ITEM RATE% AMOUNT
Direct Labor  
Overhead on Direct Labor
Other Direct Costs  
G&A on Subtotal of Costs
Total Costs  

 

The Indirect Cost Rate Calculation Formulas

(Keyed to Cost Elements Above)

  • Fringe Benefit Rate (FBR) = C / K
  • Overhead Rate (OHR) = (((A + H + J) * FBR) + D) / (A + J)
  • G&ARate = ((I * FBR) + E + F + (J *OHR)) / (G - ((I * FBR) + E + F + (J *OHR)))