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Division of Financial Services

Kansas State University
105 Anderson Hall
919 Mid-Campus Dr. North
Manhattan, KS 66506


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

Schedule of Charges Cover Sheet

Schedule of Charges Justification Form

Blank forms are available in Eforms (Admin/Financial Reporting).

Policies and Procedures Manual (PPM) Chapters

Schedule of Charges (SOC) PPM 6085

Policy on Sales of Products and Services PPM 6080

FIS Instructions PPM 6030

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.

Schedule of Charges Presentation

NCURA Service Centers webinar (eID and password required)

Program Cost Account (PCA) Codes

Facilities and Administrative Costs (IDC Rates)

FIS Revenue Object Codes - Short List for Departments

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  

Benefit Rates

Equipment Depreciation

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

Property Management PPM 6510

Depreciable Life

Object Code & Equipment Type

Useful Life

4010 Agricultural


4020 Household


4030 Office


4040 Professional & Scientific


4050 Automobiles


4060 Trucks & Mobile


4080 Shop & Maintenance


4090 Other


4091 Art Collection


4100 Livestock


4110 Books


4120 Reprographic


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.