Schedule of Charges
A Schedule of Charges must be submitted to the Division of Financial Services and approved for all products and services offered by University departments.
All activities, no matter how small, must have a price that can be substantiated, have a breakeven pricing schedule, abide by policies governing unfair competition, and be reviewed and updated on a regular basis. In addition, all federal and non-federal sponsored agreements must receive the lowest rate available, as specified in 2 CFR Part 200.468.
Any sale of products or services by a Regents institution, its auxiliary enterprises, or an affiliated corporation of a Regents institution. All hereinafter collectively referred to as "institution(s) is deemed appropriate only if such sale is an integral part of, or reasonably related to, an activity which is essential to the fulfillment of the institution's instructional, research or public service missions.
Schedule of Charges Information
Examples of Completed Forms
Blank forms are available in Eforms (Admin/Financial Reporting).
Policies and Procedures Manual (PPM) Chapters
Helpful Tools and Information
State appropriated and federal funds should not be used to support SOC activity.
All expenses (including salaries) and revenue should post to the same FIS account.
NCURA Service Centers webinar (eID and password required)
Salaries, Wages & Benefits
State appropriated and federal funds should not be used to support SOC salary activity.
12 Month Employee = 2,080 Hours/Year
9 Month Employee = 1,600 Hours/Year
This option is 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
Items may not be fully depreciated using Board of Regents Useful Life when first included in a SOC.
Use Acquisition Code to verify equipment was purchased with non-federal funds
Object Code & Equipment Type
4040 Professional & Scientific
4060 Trucks & Mobile
4080 Shop & Maintenance
4091 Art Collection
4130 Microcomputer Systems
4160 Information Processing
4180 System Software
4610 Telecom Terminal
4620 Telecom Switch
4630 Telecom Transmiss
4640 Radio – Portable
4650 Radio – Fixed
4660 Data Communication
4980 Intangible Software
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.