UC San Diego`s IDC rates are negotiated with the U.S. Department of Health (DHHS), the supervisory authority for our Facility and Administrative Rate Agreement. 1 UC San Diego described various rates of indirect costs negotiated on the basis of the main functions of the university, as described in Annex III of Part 200 – Identification and indirect distribution (R&A) of costs for higher education institutions (CCI): IDC should be included as a budget item and not exceed the rate negotiated by the Confederation. Participation represents the part of the total cost of the project (directly and/or indirectly) of a sponsored agreement, which is borne by the university and not by the sponsor. The rates set out in the UC San Diego R&A collective agreement of May 23, 2018 are as follows: * Room fees apply to custom furnishing and relocation periods.