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.