# R&D Program Budget — Template

> Fill this before running `program_budget_planner.py`. Every number must travel with its
> assumptions. Capitalize-vs-expense calls route to a named finance owner — this is not the
> place to decide accounting treatment.

## 1. Program identification
- Program name:
- R&D area / profile: [pharma-rd | biotech | medtech | deep-tech | software-rd | university-lab]
- Number of periods + period label (month / quarter / year):
- Funding source(s):

## 2. F&A (indirect) basis
- F&A rate applied: ____%
- Rate type: [negotiated NICRA | de minimis 10% | internal assumption — FLAG IT]
- Fringe rate (loaded onto salaries before F&A): ____%

## 3. Work packages (per-period amounts)
| Work package | Category | F&A-eligible? | P1 | P2 | P3 | P4 |
|---|---|---|---|---|---|---|
| Personnel (FTEs) | personnel | yes |  |  |  |  |
| Consumables / supplies | supplies | yes |  |  |  |  |
| Capital equipment | capital_equipment | NO (MTDC-exempt) |  |  |  |  |
| Subaward / CRO (>$25k) | subaward_over_25k | NO (over $25k exempt) |  |  |  |  |
| Travel | travel | yes |  |  |  |  |

> Categories that are MTDC-exempt: capital_equipment, subaward_over_25k, tuition, patient_care.

## 4. Milestones (for burn/runway)
| Milestone | Periods from now | Cumulative cash needed |
|---|---|---|
|  |  |  |

## 5. Capitalize-vs-expense candidates (for routing only)
| Cost item | Phase (research / development / software-development) | Standard (ifrs / usgaap) |
|---|---|---|
|  |  |  |

## 6. Assumptions register
- F&A rate basis:
- Escalation assumption:
- Forward burn assumption (flat / ramp):
- Probability-of-success weighting (for any portfolio ROI):

## 7. Named owners
- R&D Finance Controller:
- External Auditor (if capitalization in play):
- Program Lead:
