Service Centers Attachment I
Service Center Allowable Cost Charging Guidelines
The Service Center Policy requires that service centers billing rates do not exceed the costs of providing the service in a given fiscal year. Budget Requests for Service Centers should be supported by updated copies of service center rate calculation. Below are links to the university policy (including all attachments) and a blank copy of the "Service Center Rate Study" spreadsheet that should be used to document the rates for each service center account.
| Cost Category | Service Center Activities |
|---|---|
| Administrative Personnel - Other (Salary, Wages & Benefits) | Direct - Allowable if benefit to recharge activity |
| Administrative Personnel - Science Related (Salary and Benefits) | Direct - Allowable |
| Advertising - Other | Direct - Unallowable |
| Advertising - Personnel recruitment, goods/services procurement | Direct - Allowable |
| Donations | Direct - Unallowable |
| Equipment Amortization | Direct - Allowable |
| Equipment Purchases over $5,000 (must be amortized) | Unallowable |
| Equipment Purchases under $5,000 (used in operating the service center) | Allowable |
| Equipment repairs and maintenance | Allowable |
| Fines & Penalties | Unallowable |
| Interest Expense | Unallowable |
| Lab Supplies | Allowable |
| Leases & Rentals | Allowable |
| Costs of Legal Proceedings | Unallowable |
| Meetings, Conferences, Courses & Retreats | Direct - Allowable if benefit to recharge activity |
| Memberships - Other | Unallowable |
| Memberships - Scientific, Professional | Allowable |
| Office Supplies | Direct - Allowable (only as associated with recharge administration) |
| Office Supplies - Science Related | Allowable |
| Phones - Line & Equipment Charges | Allowable if benefit to recharge activity |
| Phones - Long Distance & Fax Charges | Allowable |
| Postage - Administrative | Allowable if benefit to recharge activity |
| Postage - Science Related | Allowable |
| Postage - Overnight Delivery | Allowable |
| Repairs & Maintenance, core services, for state supported space in UT Dallas buildings (non-leased) | Unallowable |
| Repairs & Maintenance, special need services, for state supported space in UT Dallas buildings (non-leased) | Allowable |
| Reproduction - Administrative (photocopying) | Allowable |
| Service for space that is not state supported, or leased space | Allowable |
| Social Activities & Entertainment | Unallowable |
| Stipends for Scholarships & Fellowships | Allowable |
| Subscriptions - Scientific/Professional | Allowable |
| Travel - In and out of state | Allowable |
| Utilities associated with a lease agreement | Allowable |
| Utilities - Regular | Unallowable |
Additional Costing Criteria
- Reasonable
- Necessary for recharge operation, realistically reflects benefit provided, due prudence exercised
- Identifiable
- Can be identified specifically with recharge products, services or administration
- Consistently treated
- Per Cost Accounting Standards: costs incurred for the same purpose in like circumstances
Last Updated: August 8, 2012
