General Planning Global Assumptions
Global Assumption Categories by Fund and Project Use
The following table shows Fund and Project Use values to which each row of the global assumption table applies.
| Global Assumption Row Category | Funds | Project Uses |
|---|---|---|
| Sponsored Projects | 1800 State specific fund | Sponsored Projects |
| Sponsored Projects | 1810 State special grants fund | Sponsored Projects |
| State Appropriations | 1884 State lottery fund | All |
| State Appropriations | 1900 State general | All |
| State Appropriations | 1924 Student academic prep progs | All |
| ICR Appropriations | 1933 UC general fund | All |
| Sponsored Projects | 1999 Other Sources – UC Programs | Sponsored Projects |
| Tuition and Fees | 3000 Tuition | All |
| Tuition and Fees | 3010 Nonresident Supplemental Tuition | All |
| Tuition and Fees | 3020 Summer sessions | All |
| Tuition and Fees | 3030 Prof degree tuition, medical | All |
| Tuition and Fees | 3040 Prof degree tuition, dentistry | All |
| Tuition and Fees | 3050 Prof degree tuition, nursing | All |
| Tuition and Fees | 3060 Prof degree tuition, pharmacy | All |
| Tuition and Fees | 3070 Misc professional fees | All |
| Tuition and Fees | 3080 Other student programs | All |
| Tuition and Fees | 3100 Student services fee | All |
| Tuition and Fees | 3110 Other student fees | All |
| Sponsored Projects | 4000 Federal Gv Grant | Sponsored Projects |
| Sponsored Projects | 4001 Federal Gv Contract | Sponsored Projects |
| Sponsored Projects | 4002 Federal Gv Coop Agreement | Sponsored Projects |
| Sponsored Projects | 4003 Federal Gv Grant, ARRA | Sponsored Projects |
| Sponsored Projects | 4004 Federal Gv Contract, ARRA | Sponsored Projects |
| Sponsored Projects | 4005 Federal Appropriations-ARRA | Sponsored Projects |
| Sponsored Projects | 4006 Federal Work Study | Sponsored Projects |
| Sponsored Projects | 4100 State Gv Contract, Grant, Coop | Sponsored Projects |
| Sponsored Projects | 4200 Local Gv Contract, Grant, Coop | Sponsored Projects |
| Sponsored Projects | 4300 Private Grant | Sponsored Projects |
| Sponsored Projects | 4301 Private Contract | Sponsored Projects |
| Sponsored Projects | 4400 Clinical Drug Trial | Sponsored Projects |
| Sponsored Projects | 4900 Cost Sharing | Sponsored Projects |
| ICR Appropriations | 5000 Campus Core Fund | All |
| Comp Plans/Clinics | 5011 Dental Clinic | All |
| Comp Plans/Clinics | 5012 Neuropsychiatric Hospital | All |
| Comp Plans/Clinics | 5013 Dental Comp Plan | All |
| Comp Plans/Clinics | 5014 Medical Comp Plan | All |
| S&S – Costed Central | 5018 Sale & Service Other [Bud] | Costed Central Activities |
| S&S – Other | 5018 Sale & Service Other [Bud] | Non-recharge, Non-CCA |
| S&S – Recharges | 5018 Sale & Service Other [Bud] | Recharges |
| S&S – Costed Central | 5030 Sales & Service Aux Enterprise | Costed Central Activities |
| S&S – Other | 5030 Sales & Service Aux Enterprise | Non-recharge, Non-CCA |
| S&S – Recharges | 5030 Sales & Service Aux Enterprise | Recharges |
| Private Gifts | 7000 Private Restricted Gifts | All |
| Private Gifts | 7100 Private Unrestricted Funds | All |
| Endowment Earnings | 7700 Endowment Earnings - Foundation | All |
| Endowment Earnings | 7710 Endowment Earnings - Regents | All |
Global Assumption Application by Account and Year
The following table shows the application of global assumptions by Level C Account and Year. The application at Level E matches the application at Level C (if global assumptions are applied to the Level C account, they also apply to subsidiary Level E accounts). Global assumptions do not apply to transfer accounts.
| Level C Account | Account Name | Year 1 | Year 2 |
|---|---|---|---|
| 4000C | General state appropriations | No | No |
| 4100C | ICR & CCF appropriations | No | No |
| 4140C | SFGH affiliation agreement | No | No |
| 4150C | MC-PSA revenue | Yes | Yes |
| 4151C | MC-purchased svcs revenue | Yes | Yes |
| 4152C | MC-strategic support | Yes | Yes |
| 4153C | Other clinical revenue | Yes | Yes |
| 4154C | Affiliation/contract revenue | Yes | Yes |
| 4200C | Sales & service revenue | Yes | Yes |
| 4250C | Recharge and costed central act | No | No |
| 4300C | Student tuition & fees | No | No |
| 4350C | Endowment income | Yes | Yes |
| 4351C | Gift revenue | Yes | Yes |
| 4400C | FNDN gift revenue | Yes | Yes |
| 4450C | FNDN/invest/gn/loss | Yes | Yes |
| 4500C | Sponsored project revenue exc SFGH | No | No |
| 4550C | Interest and investment income | Yes | Yes |
| 4600C | Assessments | No | No |
| 4601C | Other revenues | Yes | Yes |
| 4650C | Patent revenue | No | No |
| 4700C | Medical Center revenues | No | No |
| 5000C | Faculty salaries | No | No |
| 5010C | Faculty bonuses & incentives | No | No |
| 5020C | Non-faculty academic salaries | No | No |
| 5030C | Faculty benefits | No | No |
| 5040C | Non-faculty academic benefits | No | No |
| 5050C | Staff salaries and overtime | No | No |
| 5060C | Staff benefits | No | No |
| 5200C | Sponsored projects - subawards | No | Yes |
| 5201C | Sponsored projects - capital equip | No | Yes |
| 5202C | Sponsored project - F&A recovery | No | Yes |
| 5300C | Occupancy expense | Yes | Yes |
| 5320C | Utilities | Yes | Yes |
| 5500C | Depreciation | No | No |
| 5510C | Assessments expense | No | No |
| 5515C | Supplies and materials | Yes | Yes |
| 5550C | Services | Yes | Yes |
| 5578C | Travel, Mtgs & Entertainment | Yes | Yes |
| 5579C | Scholarship/fellowship | No | No |
| 5580C | Other expenses | Yes | Yes |
| 5700C | Capital equipment (non-spon proj) | No | No |
