A. Direct Operating Costs may include salaries, wages, fringe benefits, supplies, materials, minor non-capitalized equipment, equipment rental, equipment service contracts, special conferences related specifically to the service unit or recharge operation, and professional services.
B. Indirect Operating Costs may include capital equipment depreciation, building depreciation and operation and maintenance Please note that building depreciation and O&M type costs may only be included in the billing rates of major service units and specialized service facilities with the review and approval of the Director, Cost Accounting & Analysis.
C. Unallowable Costs – Expenses defined as unallowable per Uniform Guidance (sections 200.420 to 475) must be transferred off of the service center and excluded from internal rate calculations. Costs listed below are examples but are not all-inclusive:
- Bad debt
- Reception/entertainment/alcoholic beverages
- Public relations
- Donated materials or supplies
- Unrelated travel
- Unrelated subscriptions, foliage/flower upkeep, etc.