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OUS » Controller's Division » Fiscal Policy Manual » FASOM Section 2
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Tax Reportable

Section 02.11G: Account Codes -- Assessments (280XX-284XX)


For a detailed description of assessments, and the reasons or methodologies behind them, please see the "Assessment Distribution Document" posted on the OUS Budget and Management webpage.

[1] State Assessments

[2] OUS Assessments

[3] Institutional Assessments

Institutional assessments are charged internally between various departments within an institution. Titles of assessment account codes indicate the specific assessment.
28203 Operation and Maintenance of Physical Plant Overhead Charge
Used to record the Operation and Maintenance of the Physical Plant portion of the indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

[4] Other Assessments

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