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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)

Assessments

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.
28204 General Administration Overhead Charge
Used to record the General Administration portion of indirect costs charged to service departments subject to full-costing requirements specified by A-110 federal guidelines.

[4] Other Assessments

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