The Full Form of F&A is Facilities and Administrative.

Facilities and administrative (F&A) costs (formerly known as indirect costs) are incurred in conducting or supporting research and service but they cannot be readily identified as benefiting particular research or service projects. F&A costs are of two kinds: facilities costs and administrative costs. Facilities costs are divided into the following categories of supporting activities:

• Plant operation and maintenance: utilities, janitorial services, routine maintenance and repairs, etc.;
• Depreciation or use allowance: for buildings and equipment, excluding buildings and equipment paid for by the federal government; and
• Library expenses: books, library staff, etc.

Administrative costs are divided into the following categories of supporting activities:

• General administration and general expense: accounting, payroll, administrative offices, etc.;
• Sponsored project administration: personnel and other costs of offices whose responsibility is the administration of sponsored projects;
• Departmental administration expenses: administrative costs at the college and departmental levels; and
• Student administration and services.