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Rate Development

Learn how to calculate a rate for a proposed good/service of an Educational Business Activity.

  • Educational Business Activity Rate Principles

    Overview Educational Business Activities (EBA) must develop a rate structure that is maintained and published, keeping in concordance with the...
  • Developing a Usage Rate

    Directive Statement Costing requirements place numerous limitations on rates charged by the Educational Business Activities (EBA).  EBA units at the...
  • Types of Billable Units

    Overview All Educational Business Activities (EBA) billings must be based upon measured and documented utilization that was properly authorized for...
  • Types of Costs

    Overview Educational Business Activity (EBA) units are expected to recover all allowable direct costs, including departmental administrative support costs, through...
  • Allowable and Unallowable EBA Costs

    Directive Statement Costs that are allowable and may be recovered in the recharge/service center billing rates must meet the following...
  • Equipment and Depreciation Recovery

    Directive Statement Educational Business Activities (EBA) of the University of Florida may not include depreciation expense as part of their...
  • Institutional Subsidies

    Directive Statement An Educational Business Activity (EBA) may choose to provide a service at a subsidized rate, but it must...
  • Service Center Rate Review

    Biennially, The Auxiliary Accounting Office notifies service centers when rate reviews are required.
  • Adjustment of EBA Rates to Account for Surplus/Deficit

    Rate Adjustments Educational Business Activities (EBA) at a minimum must review their rates biennially, but it is advised that the...
  • Annual Working Capital

    Directive Statement The University permits the equivalent of 2 months of annual operating expense (calculated based on prior fiscal year)...
  • Business with Outside Entities

    Overview Educational Business Activities (EBA) may choose to do business with External Users (i.e. entities outside University departments).  It is...