Facilities Costs

Facilities CostsAllocation MethodologyExamples
Building depreciationAllocated based on utilization of spaceResidence hall space is categorized as Auxiliaries, which is included in the Other Institutional Activities base, therefore the depreciation for that building will be allocated to the Other Institutional Activities
Campus-wide infrastructureFTE 
Equipment depreciationAllocated based on room function of equipment's locationDedicated piece of equipment (i.e., centrifuge) used by multiple personnel, regardless of dept
InterestAllocated based on utilization of spaceInterest on bonds for buildings and other capital projects
Operations and maintenanceAllocated based on utilization of spaceUtilities, custodial, groundskeeping, repair and maintenance of buildings/furniture/equipment, security, environmental safety, liability and property insurance, central receiving, etc.

Administrative Costs

Administrative CostsAllocation MethodologyExamples
General administration and general expensesCosts allocated to all major functions, including other major cost pools, academic functions, and auxiliariesAccounting, HR, Payroll, Budget, IT
Departmental administrationCosts allocated to mainly academic functions, such as Instruction, Organized Research, and other Sponsored ActivityDeans' Offices, Academic Support Staff
Sponsored projects administrationCosts only allocated to sponsored activitiesPre & Post Award, Compliance, VP of Research
Student administration and services / Academic supportAll costs allocated to instructionStudent Affairs, Admissions, Financial Aid