91̽»¨

Recharge or Service Center

ÌýIf the revenue is primarily from internal 91̽»¨customers, you will need to set up a Recharge or Service Center and obtain approval of the rates to use.

• ReviewÌýÌýguidance from Management Accounting and Analysis
• Management Accounting and Analysis:Ìý
• ContactÌýManagement Accounting and Analysis (MAA)

Program Income

Ìýis gross revenue generated from activities associated with or generated as a result of a federally-sponsored award.

• Review guidelines forÌý
• ContactÌýÌýwith questions

Department Revenue

If revenue generated by your department/unit is for a public, academic, or research service, treat the revenue as department revenue.

1. Get approval for this activity from your Dean’s Office/Director or Vice President ().
2. The Dean or Vice President must contact theÌýÌýto get a department revenue account established.
3. Note: If the activity is directly related to federal research, it must undergo formal review and approval by Management Accounting & Analysis (MAA):Ìý.

Auxiliary Enterprise

Revenue generated from activities not directly related to academic or research and primarily from self-sustaining business or administrative units contact theÌýOffice of Planning & BudgetingÌý(OPB)Ìýfor an auxiliary enterprise account.

Start-up company or Licensing of 91̽»¨created software or other copyrighted material:

ContactÌý

Services Policies

• APS 59.5 Policy on Goods and Services
• APS 32.1 Accounting for Revenues from Sales of Goods and Services: An Administrative Operating Guide