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Types of Educational Business Activities

Overview

The University of Florida uses the term Educational Business Activities (EBA) to represent numerous amounts of revenue-generating activities to account for the sales of goods and services that support the mission of the University.

The EBA units must conform to various Federal (Uniform Guidance), Cost Accounting, State, University, and other legal requirements. Learn more about EBA Authoritative Guidance.

Auxiliary Enterprise (AUX)

Self-supporting units that exist to furnish goods and services to students, faculty, and staff for personal use. Units charge fees directly related to, although not necessarily equal to, the cost of goods or services.  Revenues for auxiliary services should not be provided from state general revenue sources except in payment for goods and/or services.  Examples include housing, transportation and parking facilities, and hotel auxiliaries.

Service Centers (SC)

Units that sell goods or services primarily to university departments (including sponsored agreements, on a regular, ongoing basis, for a fee that is based upon the actual cost of the goods or services).  These units operate on a break-even basis.  These units are also known across campus as service or core centers.  Service centers may sell to external customers on an incidental basis.  For example: Advanced MRI and Spectroscopy (AMRIS), ICBR Core facilities, and Clinical and Translational Science Institute (CTSI).

Specialized Service Facilities (SSF)

Service centers, as specifically defined in the federal government’s Uniform Guidance (2 CFR 200), that typically require the use of highly complex or specialized facilities or equipment, such as computers, wind tunnels and reactors.  These units charge a fee for providing one or more specialized services, has an annual operating budget exceeding $1 million, and generates significant charges to sponsored projects.  For example: UF Research Computing (HiPerGator).

Last Reviewed

05/01/2020: reviewed content

Resources

EBA Authoritative Guidance

Contacts

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

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