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  5. Types of Users

Types of Users


A Fee-for-Service Educational Activity (FSEA) unit must determine who will be using their goods/services.  Every type of user must be considered in order to calculate the rates accurately.  Customers may vary from university departments to external corporations.  Please see below for a description of customer types.


These users’ source of funds are within the University.  For example, a department or another FSEA unit within the University.  Fees (which are charged based on the approved rate) are passed on to user accounts using internal transactions (E2R (Expense to Revenue) Journals).  The revenue from internal users is processed through Internal Revenue Accounts.  For more information about processing E2R entries click here.


These users are external organizations or individuals with a source of funds outside of the University.  These may be

  • students, faculty, or staff acting in personal capacity
  • direct support organizations (DSO)
  • other academic institutions
  • industry or commercial users


Fee-for-Service Educational 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

09/10/2021: updated content


FSEA Authoritative Guidance


UF HR Toolkit – Journal Entry


Auxiliary Accounting: (352) 294-7236

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