Costs
| Facilities Costs | Allocation Methodology | Examples |
|---|---|---|
| Building depreciation | Allocated based on utilization of space | Residence 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 infrastructure | FTE | |
| Equipment depreciation | Allocated based on room function of equipment's location | Dedicated piece of equipment (i.e., centrifuge) used by multiple personnel, regardless of dept |
| Interest | Allocated based on utilization of space | Interest on bonds for buildings and other capital projects |
| Operations and maintenance | Allocated based on utilization of space | Utilities, custodial, groundskeeping, repair and maintenance of buildings/furniture/equipment, security, environmental safety, liability and property insurance, central receiving, etc. |
| Administrative Costs | Allocation Methodology | Examples |
|---|---|---|
| General administration and general expenses | Costs allocated to all major functions, including other major cost pools, academic functions, and auxiliaries | Accounting, HR, Payroll, Budget, IT |
| Departmental administration | Costs allocated to mainly academic functions, such as Instruction, Organized Research, and other Sponsored Activity | Deans' Offices, Academic Support Staff |
| Sponsored projects administration | Costs only allocated to sponsored activities | Pre & Post Award, Compliance, VP of Research |
| Student administration and services / Academic support | All costs allocated to instruction | Student Affairs, Admissions, Financial Aid |