Recharge Glossary

Term Definition

Account

The “Account” chartfield as defined in UCSF’s general ledger system

Activity Period

The "Activity Period" chartfield as defined in UCSF's general ledger system

Allocable Cost

Costs that can be assigned or charged to one or more services or items on the basis of benefits received

Amortization

To spread planned costs for items such as surplus or deficit net position or working capital over multiple periods
Formerly OMB Circular A-21, Cost Principles for Educational Institutions replaced by 2 CFR, Part 220
Common Cost Allocation An allocation of shared costs benefiting multiple funds (e.g., to redistribute certain high numerical but small individual and/or minor charges, copy machine rental and paper costs, telephone charges, mailing charges, and laboratory or office supplies that are initially charged to one departmental fund when the cost applies to multiple activities or projects)
Control Point Designated UCSF organizational units in the upper levels of the campus organizational hierarchy having oversight responsibility for all subordinate units - usually this is the appropriate Dean's or Vice Chancellor's office to which a unit ultimately reports
Cost Transfers Unit-initiated movement of a charge originally posted to one Account, Fund, Dept ID, Project, Activity Period, Function or Flexfield to a different Account, Fund, Dept ID, Project, Function or Flexfield
Costed Central Activities Basic central campus functions governed by the annual budget process and funded by allocation of costs to the State, the Chancellor and Auxiliary enterprises (e.g. Campus Life Services), and the Medical Center - services provided by central campus administration offices and charged to those self-supporting activities, which are primarily funded from external income, will recover those costs for services not provided for in the budgets of the central office providing those services
Direct Cost Those costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy as defined 2 CFR Chapter II, Part 200, et al. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
Dept ID The "Department" chartfield as defined in UCSF's general ledger system
External Revenue Revenue derived from providing products or services to external users
Provides products and/or services to EXTERNAL customers only - activities under this category are very similar to recharge activities, except there are NO internal customers
External Users Users who do not account for their transactions through the University's accounting systems, including faculty, staff, students, and patients paying from their own personal funds - external users usually pay for services by cash, check or credit card, rather than via recharge journal transactions
The types of costs that are incurred for common or joint objectives and therefore cannot be identified readily and specifically with a particular sponsored project, an instructional activity, or any other institutional activity as defined in 2 CFR Chapter II, Part 200, Cost Principles for Educational Institutions. These costs are related to the services generally provided without charge by central campus units. F&A costs include operation and maintenance of plant and campus general administrative services. F&A costs were formerly known as "indirect costs."
The percentage that is applied to expenditures related to sponsored awards or revenues collected from external users in order to recover expenses related to certain general administration, departmental administration, depreciation, interest, utilities, and other facilities costs
Flexfield The "Flexfield" chart field as defined in UCSF's general ledger system
Full Cost All direct costs and F&A rate for external sales of providing products or services
Function The “Function” chartfield as defined in UCSF’s general ledger system. Fund: the "Fund" chartfield as defined in UCSF's general ledger system
Funds the UC self-insurance programs through annual assessments to each campus based on the anticipated payouts for current and future claims
Indirect Costs See “F&A Costs”
Internal Users Users who account for their transactions through the University’s accounting systems via recharge or other financial journals. Other UC campuses are considered internal users and should be charged the internal rate via intra-campus journals
Leasehold Improvement An alteration or renovation to space that is leased and paid for by the University and which is capitalized in the University's general ledger
MyReports UCSF’s campus-wide reporting solution that provides readily available Financial and HR data to meet the needs of all users at various levels within our organization
Products/Services Commodities or functions provided by a University department or organizational unit that are in demand on a regular and continuing basis
Recharge Activity A recharge activity provides products and / or services to other University organizational units or departments and charges for those products and services through the recharge mechanism. A recharge activity can provide products or services to BOTH internal and external customers.
Renovation An alteration or renovation to space that is owned and paid for by the University and which is capitalized in the University's general ledger
A University unit created for the primary purpose of providing products and/or services to University users, and / or external entities in support of the University’s education, research, and public service mission. A SSC includes Recharge Activities, Common Cost Allocations, and External Sales and Services of Education Related Activities, but does not include Costed Central Activities (e.g. Basic Police services, Internal Audit services, Legal Affairs services, etc.) or UCSF sponsored conferences and continuing education type courses - some SSC’s may provide multiple products or services but they are generally grouped and defined by the SSC’s overall function (e.g. Facilities Management and Laboratory Animal Resource Center)
Service Items A generic term for the particular products or services for which a SSC activity charges customers. This term is further defined in the Service Items section in the UCSF Sales and Service Center Policy Guidance and Procedures Manual
A highly complex or specialized service center facility operated by the institution (e.g. Laboratory Animal Resource Center)
An investment pool consisting of assets remaining in The Regents' central bank accounts after disbursements, which are invested by the Treasurer of The Regents
User Committee A committee that includes representatives of the largest users of the Recharge Activity plus the Recharge Activity's manager - recharge activities with a budget of at least $500,000 are required to have a user committee to review and recommend approval of the developed rate structure proposed by the activity, as well as both the type and level of services being provided