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Section 02.15: Account Codes -- Indirect Costs (70000-78999)

General

These codes are used for transactions that reflect the application of an indirect cost rate for the purpose of recovering indirect costs.
70001 Financial Aid Administrative Costs
Charges to financial aid Restricted Funds for the administrative cost allowance. The rate for this is generally determined by the financial aid regulations.
70002 Internal Admin Costs
Charges to Auxiliaries, Service Center and Designated Operating funds for the institutional administrative cost allowance.
70003 Designated Operating Funds Administrative Costs
Charges to designated operating and continuing education funds for the administrative cost allowance.
70005 Facilities and Administrative Costs
Charges for indirect costs related to costs covered by A21 - Cost Principles for Educational Institutions. This code is used only when recording expense transactions and usually applies to grant, contract or other sponsored program funds.
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