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  5. Types of Billable Units

Types of Billable Units


All Educational Business Activities (EBA) 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 EBA.

Reason for Directive

Educational Business Activities (EBA) 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.

Educational Business 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 educational business activities.

Determining the Usage Base

An EBA 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 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


Educational Business Activity

Revenue-generating activity from the provision of goods and/or services. Such activity enhances, promotes, or supports the University’s instruction, research, public service and campus support functions, and other educational and support functions in order to meet the needs of students, faculty, staff, and members of the public participating in University events and programs.

Last Reviewed

01/31/2021: reviewed content


Quick Guide for Developing Rates

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


Educational Business Activity/Auxiliary Accounting: (352) 294-7236

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