Effective: 07/01/2007
Designated Operations (DO) | Service Center (SC) | Department Cost Center (DCC) | Auxiliary Enterprise (AUX) | |
---|---|---|---|---|
All allowable direct costs: | ||||
Salaries & OPE | Yes | Yes | Yes | Yes |
Materials and supplies | Yes | Yes | Yes | Yes |
Minor equipment <$5,000 | Yes | Yes | Yes | Yes |
Equipment repairs & maintenance | Yes | Yes | Yes | Yes |
Travel | Yes | Yes | Yes | Yes |
Department administrative costs | < 15% of Revenue | Yes | No | Yes |
University overhead | 8% | No | No | 3% |
Equipment depreciation/replacement | No | Yes | No | Yes |
Building depreciation | No | No | No | Yes |
Building operations & maintenance | No | Yes | No | Yes |
Note: It is only allowable to add a market price adjustment to the calculation for external fees.