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Distributions from endowments support both Direct Program Costs and Associated Program Costs. Direct Program Costs are individually identifiable cost items that under Dartmouth's internal accounting procedures are accounted for separately and charged to the particular program involved. (One example would be salary and fringe benefits costs for a faculty member holding an endowed chair. Others would be the books purchased with a Library endowment or perhaps the travel of an endowed athletic team.)
Associated Program Costs are the commitments of institutional resources - such as computing, library, office space, utilities, and departmental administrative support - that are essential for the conduct of the particular programs involved. These costs are not charged directly to the individual programs under Dartmouth's internal accounting procedures because the cost in time and labor of doing so would be excessive.
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