CCAS 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. This rate structure is the standard structure pre-configured in CCAS's Light software - a cross-platform project cost accounting application for government contactors.

Simply complete Steps 1 and 2, and then in CCAS's 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
 DESCRIPTION		 AMOUNT
(Input)		 SUBTOTAL
(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
(subset of Total Costs)
COST ELEMENT
DESCRIPTION		 AMOUNT
(Input)		 SUBTOTAL
(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-Click on Compute for Rate Calculation Results



Fringe Benefit Rate (This rate is generated to build the Overhead and G&A rates and is not separately stated for pricing or billing. See formula below.)
Overhead Rate
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)))

    Status Line (bottom line in browser window) Display:
    Direct Labor Multiplier= (Overhead Rate + 1) * (G&A Rate + 1)
    (Your Direct Labor Multiplier is your "loaded" cost per Direct Labor dollar.)