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.