F&A (Facilities & Administrative) costs are related to expenses incurred in conducting or supporting research or other externally-funded activities but not directly attributable to a specific project.
Federal agencies use different terms to describe these costs. The terms F&A costs and IDC (Indirect Costs) refer to the same thing.
F&A rates are established in accordance with federal policy. They are negotiated between Stanford and ONR (Office of Naval Research), the cognizant federal agency overseeing the administration of sponsored agreements at Stanford.