unit logo
  1. Home
  2. Knowledge Base
  3. Auxiliary Accounting
  4. Rate Development
  5. Types of Billable Units

Types of Billable Units


All Fee-for-Service Educational Activity (FSEA) billings must be based upon measured and documented utilization that was properly authorized for the account charged.  It is crucial to ensure that selected units of service are following appropriate costing guidelines when establishing a measurement method for an FSEA.

Reason for Directive

Fee-for-Service Educational Activities (FSEA) must develop a rate structure that is maintained and published, keeping in concordance with the required cost principles set forth in the Federal Uniform Guidance.  Non-compliance with the regulations could result in fines or disallowed costs by the government or sponsors and could harm the reputation of the University.

Fee-for-Service Educational Activities, no matter the size, are subject to the cost principles set forth in the U.S. Office of Management and Budget Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 C.F.R. §200 Subpart E §200.468 (“Uniform Guidance”).

Who must comply?

All UF departments with fee-for-service educational activities.

Determining the Usage Base

A FSEA may have different methods to determine the usage base for their unit.  If you are having difficulty identifying a method of measurement appropriate for your unit, please contact Auxiliary Accounting Office.

Allowable Methods

  • Machine hours
  • Tests performed
  • Slide, sample, page
  • Per personnel hour
  • Weight (pounds)
  • CPU Time
  • Any other method that measures or reasonably approximates actual usage

Unallowable Methods

  • Membership
  • Annual Fee
  • Arbitrary Pricing

Last Reviewed

Last reviewed on 03/20/2024


Quick Guide for Developing Rates

OMB Uniform Guidance, Subpart E, §200.420 through §200.475


Auxiliary Accounting: (352) 294-7236

Still have a question?

View our FAQs