Financial Reporting & Asset Management
Kansas State University
21 Anderson Hall
Manhattan, KS 66506
785-532-6525
785-532-5577 fax

Schedule of Charges Tools

(Printable Version)

Schedule of Charges (SOC) PPM 6085

Policy on Sales of Products and Services PPM 6080

FIS Instructions (PCA Codes) PPM 6030

Use the forms available on Eforms under “Inventory”

State appropriated funds should not be used to support SOC activity; all expenses (including salaries) and revenue should post to the same FIS account.

Salaries, Wages & Benefits

12 Month Employee = 2,080 Hours/Year

9 Month Employee = 1,600 Hours/Year  

Benefit Rates

Equipment Depreciation

(only applicable when sales are not made primarily to grant or contract accounts; other restrictions may apply)

FIS Discoverer Report “ZFA Fixed Assets”:  Property Number, Purchase Date, Object Code, Acquisition Code

*Use Acquisition Code to verify equipment was purchased with non-federal funds

Property Management PPM 6510

Item may not be fully depreciated using Board of Regents Useful Life when first included in a SOC.

Depreciable Life:

Object Code & Equipment Type

Useful Life

4010 Agricultural

8

4020 Household

8

4030 Office

8

4040 Professional & Scientific

8

4050 Automobiles

5

4060 Trucks & Mobile

5

4080 Shop & Maintenance

8

4090 Other

8

4091 Art Collection

5

4100 Livestock

8

4110 Books

5

4120 Reprographic

8

4130 Microcomputer Systems

3

4160 Information Processing

3

4180 System Software

8

4610 Telecom Terminal

8

4620 Telecom Switch

8

4630 Telecom Transmiss

8

4640 Radio – Portable

8

4650 Radio – Fixed

8

4660 Data Communication

8

4980 Intangible Software

8

The above Depreciable Lives are in compliance with Kansas Board of Regent’s Depreciation Policy. Another depreciable life is allowable, however, must meet industry averages and requires justification and documentation.