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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

Last Reviewed

Last reviewed on 03/20/2024


FSEA Authoritative Guidance


UF HR Toolkit – Journal Entry


Auxiliary Accounting: (352) 294-7236

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