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A: A service center is an operating unit or department that has been established to provide goods or services to other College activities. A service center must meet all of the following criteria:
1. the costs of its goods or services can be directly identified with activities, in which the goods and services are used, i.e., its charges constitute direct costs to users
2. its goods or services benefit instruction and/or research activities
3. it is not classified as an Other Institutional Activity (OIA) or an
4. Auxiliary in the F&A calculation
5. it has a predetermined cost/rate for goods or services
6. an element of direct overhead included in the rate, i.e., the unit is not simply redistributing the specific cost of individual terms and/or labor hours.
A recharge center:
1. is an operating unit or department that provides goods or services as a convenience to generally localized users.
2. charges users a retroactive monthly fee based on actual usage and specific costs.
For any other questions, please contact the Controller's Office.
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