Finance: Accounting
Service Center Policy

Approved by:	Board of Trustees
History:	Issued	-- March 14, 2002
	Revised	-- January 18, 2008
	Additional History
Related Policies:	Grants and Contracts; Capitalization and Depreciation
Additional References:
Responsible Official:	Treasurer and Vice President for Finance and Administration  202-319-5606
View Full Version of Policy

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I.          Introduction
II.         Definitions
III.        Establishment
IV.        Responsible Organization
V-VI.     Rate Calculation and Billing Calculation
VII.       Internal Service Center Overhead and Institutional Indirect Costs   
VIII.      Cost and Revenue Segregation and Allocation
IX.        Capitalized Equipment
X.         Service Provided to Users External to the University
XI-XII.   Major Surpluses and Inventory of Goods Held for Sale
XIII-XIV Subsidized Service Centers and Unallowable Costs
XV.       Long Term Break-Even Agreements
XVI-XVIIRecord Retention and Review Performed by the Office of the Controller