Preliminary FY2026 Allocation Rates
FY 2026 Preliminary Authorization of Use of Interdepartmental Laboratory Allocation Rates [PDF] - April 9, 2025 (Final rates to be authorized by ONR pending DCAA review)
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
9.80% |
0.00% |
N/A |
CTL |
Center for Transportation & Logistics |
3.20% |
1.20% |
N/A |
HAYSTACK |
Haystack Observatory |
29.90% |
6.90% |
4.50% |
LIDS |
Laboratory for Information and Decision Systems |
11.60% |
2.30% |
N/A |
LNS |
Laboratory for Nuclear Science |
7.50% |
1.10% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
7.50% |
1.00% |
N/A |
MRL |
Materials Research Laboratory |
6.00% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
13.50% |
1.50% |
N/A |
RLE |
Research Laboratory of Electronics |
7.40% |
0.50% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
3.90% |
0.00% |
N/A |
View historical allocation rates
Overview of Allocation Rates
Allocation costs are largely the administrative and support salaries and non-salary expenses incurred for the overall administration and management of the lab. Allocation rates are charged as direct costs in addition to indirect cost rates applied to the project. Unallowable costs cannot be charged to the allocation accounts.
The determination and use of allocation accounts has been approved by the Office of Naval Research (ONR) and is restricted to certain circumstances in certain laboratories.
The expenses of an approved allocation unit's central administrative group are distributed to all accounts administered within 11 Institute labs and centers. Each lab charges its own set of allocation rates. There are three types of rates to allocate:
- Salaries and wages
- Materials and services.
- Utilities (at Haystack Observatory only)
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 cost collectors (WBS Elements, Internal Orders, Cost Centers, etc.) with certain exceptions (generally, laboratory director general accounts, service facilities, fabricated equipment, payroll/suspense & clearing accounts, and telephone equipment and network accounts).
Within each receiving cost object, SAP applies each allocation rate to all direct expenditures except modifiers, such as equipment, tuition, subcontracts (greater than $25K), employee benefits, vacation accrual, and indirect costs. This base can be referred to as an adjusted modified total direct cost (Adjusted MTDC) base.
Historical Allocation Rates
FY2025 ONR Final Authorization of Use of Interdepartmental Laboratory Allocation Rates Letter [PDF] - September 11, 2024
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
9.30% |
0.60% |
N/A |
CTL |
Center for Transportation & Logistics |
3.80% |
0.60% |
N/A |
HAYSTACK |
Haystack Observatory |
29.80% |
8.50% |
6.60% |
LIDS |
Laboratory for Information and Decision Systems |
9.20% |
1.80% |
N/A |
LNS |
Laboratory for Nuclear Science |
7.00% |
0.00% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
8.30% |
0.50% |
N/A |
MRL |
Materials Research Laboratory |
6.00% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
10.10% |
1.20% |
N/A |
RLE |
Research Laboratory of Electronics |
8.00% |
0.00% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
3.00% |
0.50% |
N/A |
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
9.20% |
0.70% |
N/A |
CTL |
Center for Transportation & Logistics |
5.60% |
0.00% |
N/A |
HAYSTACK |
Haystack Observatory |
28.80% |
7.10% |
5.60% |
LIDS |
Laboratory for Information and Decision Systems |
6.00% |
1.00% |
N/A |
LNS |
Laboratory for Nuclear Science |
8.40% |
0.00% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
9.20% |
0.60% |
N/A |
MRL |
Materials Research Laboratory |
4.60% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
11.00% |
0.90% |
N/A |
RLE |
Research Laboratory of Electronics |
6.90% |
0.70% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
4.30% |
0.00% |
N/A |
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
9.50% |
1.00% |
N/A |
CTL |
Center for Transportation & Logistics |
2.80% |
0.00% |
N/A |
HAYSTACK |
Haystack Observatory |
25.20% |
4.40% |
5.10% |
LIDS |
Laboratory for Information and Decision Systems |
6.00% |
0.80% |
N/A |
LNS |
Laboratory for Nuclear Science |
6.90% |
0.00% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
8.50% |
0.00% |
N/A |
MRL |
Materials Research Laboratory |
4.60% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
9.80% |
1.20% |
N/A |
RLE |
Research Laboratory of Electronics |
7.30% |
0.80% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
4.20% |
0.80% |
N/A |
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
8.60% |
0.60% |
N/A |
CTL |
Center for Transportation & Logistics |
3.10% |
0.00% |
N/A |
HAYSTACK |
Haystack Observatory |
22.10% |
5.80% |
5.70% |
LIDS |
Laboratory for Information and Decision Systems |
9.30% |
0.00% |
N/A |
LNS |
Laboratory for Nuclear Science |
6.90% |
0.00% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
9.20% |
0.50% |
N/A |
MRL |
Materials Research Laboratory |
4.60% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
8.40% |
1.20% |
N/A |
RLE |
Research Laboratory of Electronics |
10.20% |
0.00% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
5.10% |
0.00% |
N/A |
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
6.90% |
0.80% |
N/A |
CTL |
Center for Transportation & Logistics |
3.00% |
2.00% |
N/A |
HAYSTACK |
Haystack Observatory |
20.90% |
8.00% |
5.80% |
LIDS |
Laboratory for Information and Decision Systems |
6.60% |
0.00% |
N/A |
LNS |
Laboratory for Nuclear Science |
7.80% |
0.50% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
7.80% |
0.00% |
N/A |
MRL |
Materials Research Laboratory |
4.60% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
8.30% |
1.40% |
N/A |
RLE |
Research Laboratory of Electronics |
9.90% |
0.00% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
1.30% |
2.50% |
N/A |
Lab Acronym |
Interdepartmental Laboratory Name |
S&W |
M&S |
Utilities |
|---|---|---|---|---|
CSAIL |
Computer Science & Artificial Intelligence Laboratory |
7.60% |
0.80% |
N/A |
CTL |
Center for Transportation & Logistics |
5.40% |
3.30% |
N/A |
HAYSTACK |
Haystack Observatory |
25.20% |
6.40% |
11.40% |
LIDS |
Laboratory for Information and Decision Systems |
6.90% |
0.00% |
N/A |
LNS |
Laboratory for Nuclear Science |
7.00% |
0.70% |
N/A |
MITei |
MIT Energy Initiative |
6.00% |
0.00% |
N/A |
MKI |
MIT Kavli Institute for Astrophysics and Space Research |
8.00% |
1.10% |
N/A |
MRL |
Materials Research Laboratory |
4.60% |
0.00% |
N/A |
PSFC |
Plasma Science and Fusion Center |
8.80% |
1.70% |
N/A |
RLE |
Research Laboratory of Electronics |
9.40% |
0.50% |
N/A |
SSRC |
MIT Sociotechnical Systems Research Center (MIT SSRC) |
4.00% |
1.30% |
N/A |
Former names of Institute labs and centers
- Computer Science & Artificial Intelligence Laboratory: CSAIL formed in FY2004 through the merger of the Artificial Intelligence Laboratory and the Laboratory for Computer Science.
- Center for Transportation & Logistics: Formerly the Center for Transportation Studies.
- MIT Energy Initiative: Formerly the Lab for Energy and the Environment.
- MIT Kavli Institute for Astrophysics and Space Research: Formerly the Center for Space Research.
- Materials Research Laboratory: Formerly Materials Processing Center.
- Plasma Science and Fusion Center: On July 1, 2013, FBML merged with PSFC.
- Research Laboratory of Electronics: In FY2010, LEES merged into RLE.
- MIT Sociotechnical Systems Research Center: Formerly, Center for Technology, Policy and Industrial Development.