This series of G/L accounts is used to record the apportionment
of cost between certain components of the University, which have
incurred costs and other components, which have indirectly received
benefits from these expenditures. Costs are apportioned so that
the operating statements for educational and general funds, the
hospitals, and auxiliary enterprises will reflect their total direct
and indirect costs of operations.
II. DEFINITION OF TERMS
For this procedure, definitions are as follows:
A. APPORTION:
To assign an appropriate share of incurred cost to benefiting
departments.
B. DISTRIBUTION:
The process by which costs expended by certain departments for
the benefit of other departments are transferred to those other
departments.
C. INDIRECT COST:
A cost which is not directly identified to departments benefiting
from the cost.
Note: Only the Cost Allocations & Analysis
department should initiate Entries made to these G/L accounts.
They should generally be recorded only in the Current Unrestricted
funds. Contact the Cost Allocations & Analysis department with
any questions on amounts charged.
900100 Distribution: Chilled Water Expense(Valid For: DUHS, Univ)
900200 Distribution: DU Police Department Expenses(Valid For: DUHS, Univ)
Represents the distribution of the cost of operating the Duke University Police Department.
900219 DU Police Adjustment(Valid For: DUHS, Univ)
900271 DU Police Adjustment(Valid For: DUHS, Univ)
Represents the distribution of the cost of operating the University Steam Plant. Facilities employing other heating systems are not charged under this distribution.
900900 Auxiliary Space Rental(Valid For: DUHS, Univ)
Represents the auxiliary enterprise's or service component's percentage share of the cost of maintaining the facility they occupy.
900910 Rent Assessment from Comp 10: Univ Buildings(Valid For: Closed)
900915 Rent Assessment from Comp 10: Med Ctr Buildings(Valid For: Closed)
900916 Internal Space Allocation(Valid For: Univ)
900919 Rent From Company 10 Adjustment(Valid For: DUHS, Univ)
900920 Rent Assessment from Company 20(Valid For: Closed)
900921 Company 20 EVS: Budget(Valid For: DUHS, Univ)
900922 Company 20 Rent: Budget(Valid For: DUHS, Univ)
900928 Rent from Company 20 Adjustment(Valid For: DUHS, Univ)
900929 EVS from Company 20(Valid For: DUHS, Univ)
900930 Rent Assessment from Company 30(Valid For: Closed)
900931 Company 30 Rent: Budget(Valid For: DUHS, Univ)
900939 Rent From Company 30 Adjustment(Valid For: DUHS, Univ)
900971 Rent Allocations Company code 10(Valid For: Central Use Only)
Account for the rent allocation assessments of 0010 processed by the Cost Allocation Department.
900972 EVS Assessment from Company 20(Valid For: Central Use Only)
900973 Rent Allocations Company code 30(Valid For: Central Use Only)
Account for the rent allocation assessments of 0030 processed by the Cost Allocation Department.
900982 Rent Assessment from Company 20(Valid For: DUHS, Univ)
901000 Rent Charge from DUHS(Valid For: Closed)
901100 Distribution: General Administration Expenses(Valid For: DUHS, Univ)
Represents the distribution of the indirect costs of services provided by Duke University which are not related to space occupancy, such as accounting, institutional advancement, personnel, material support, and other general administrative services.
901101 Medical Center General Administration Expense(Valid For: DUHS, Univ)
901102 Hospital General Administration Expense(Valid For: DUHS, Univ)
901110 G&A Assessment from Comp 10: University(Valid For: Closed)
901115 G&A Assessment from Comp 10: Med Center(Valid For: Closed)
901116 Internal CAMC General & Administrative Allocation(Valid For: Univ)
901117 Internal PAMC General & Adminsitrative Allocation(Valid For: Univ)
901120 General Admin Assessment from Comp 20(Valid For: Closed)
901121 Company 20 G & A: Budget(Valid For: DUHS, Univ)
901129 G & A From Company 20 Adjustment(Valid For: DUHS, Univ)
901130 General Admin Assessment from Comp 30(Valid For: Closed)
901139 G & A From Company 30 Adjustment(Valid For: DUHS, Univ)
901172 G&A Company Code 20(Valid For: Central Use Only)
Account for the allocation assessments of 0020 processed by the Cost Allocation Department.
901173 G&A Company Code 30(Valid For: Central Use Only)
Account for the allocation assessments of 0030 processed by the Cost Allocation Department.
901200 Health System Allocation(Valid For: DUHS, Univ)
Represents the distribution of the indirect costs of services provided by Duke University Health System which are not related to space occupancy, such as accounting, institutional advancement, personnel, material support, and other general administrative services.
B. COST ALLOCATIONS - INTER/INTRA DEPARTMENTAL
Note: These G/L accounts are NOT administered
by the Cost Allocations & Analysis
Department
Represents the distribution of cost from auxiliary central administrative fund codes to the auxiliary or service component departmental fund codes that are administered. This G/L account is restricted in use to the Cost Allocations & Analysis Department, Auxiliary Services and Tele/Video.
901450 SOM Gift Assessment(Valid For: Univ)
901470 Overhead Recovery: Internal Labor(Valid For: Central Use Only)
901471 Overhead Recovery: Contract Labor(Valid For: Central Use Only)
Represents the distribution of professional labor costs supporting instruction transferred in order to enhance management control and accountability.
910200 DU Faculty Support to DUHS Companies(Valid For: DUHS, Univ)
Represents the transfer of faculty labor costs from DU to a DUHS Company, use G/L account 910210 for the transfer of the associated fringe benefits.
910210 Fringe Benefits, DU Support of DUHS(Valid For: DUHS, Univ)
Represents the transfer of fringe benefits associated with the transfer of labor costs from DU to a DUHS company.
910300 DU Staff (Monthly, Non-Faculty) Support to DUHS Companies(Valid For: DUHS, Univ)
Represents the transfer of staff (monthly, non-faculty) labor costs from DU to a DUHS Company, use G/L account 910210 for the transfer of the associated fringe benefits.
910301 DU Staff (monthly, non-faculty) Support to DUHS Companies (Split Coded FTE Agreements, F/S)(Valid For: DUHS, Univ)
Represents the transfer of staff (monthly, non-faculty) labor costs from DU to a DUHS Company where a Split Coded FTE Agreement exists, use G/L account 910210 for the transfer of the associated fringe benefits.
910400 DUHS Monthly Labor in Support of DU(Valid For: DUHS, Univ)
Represents the transfer of monthly labor costs from a DUHS company to DU, use G/L account 910411 for the transfer of the associated fringe benefits.
910401 DUHS Biweekly Labor in Support of DU(Valid For: DUHS, Univ)
Represents the transfer of biweekly labor costs from a DUHS company to DU, use G/L account 910411 for the transfer of the associated fringe benefits.
To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.
940170 Internal Indirect Allocations(Valid For: Central Use Only)
To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.
940171 Internal Indirect Allocations(Valid For: Central Use Only)
To be used within schools and other specific budgetary units to record internal allocations of indirect expenses to components of the school or unit per budgetary management agreements.
