Space Utilization

Medical School users will find expanded definitions at the Finance Office Indirect Cost Code web page.

80 Unassigned
81 Instruction and Departmental Research (Danforth Campus)
82 Organized Research
83 Other Sponsored Activities and Public Service
84 Other Institutional Activities
85 Specialized Service Facilities / Recharge Centers Revised 12/05
86 Operation and Maintenance of Physical Plant
87 General Administration
88 Library
89 Departmental Administration and Support
90 Sponsored Projects Administration
91 Student Administration and Services
92 Independent Operations/External
93 Inactive, Alteration, or Unfinished Areas
94 Code no longer used
95 Patient Care/Clinical Studies/Graduate Medical Education (Medical School Campus)
96 Instruction (Medical School Campus)
97 Department Research/Research Studies (Medical School Campus)
98 Code not in use
99 Non-assignable
JU Joint Use (JU)

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81 Instruction and Departmental Research (Danforth Campus)
Instruction: This category is for rooms utilized for the teaching and training activities of the University. IDC Code 81 includes all teaching and training activities, except for research training (see Indirect Cost Code 82). The instruction program can be for credit toward a degree or certificate or on a non-credit basis.

Departmental Research: This category also includes research development and scholarly activities that are not separately budgeted and accounted for on a project by project basis. This activity is supported through departmental budgets and therefore is not included in organized research.

(Medical School Campus see Indirect Cost codes 96 and 97)

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82 Organized Research
This category includes all research and development activities of the University that are separately budgeted and accounted for on a project by project basis.

Included:

• Sponsored Research
  All research and development activities that are sponsored by Federal and non-Federal agencies and organizations. This would include activities paid for by the University on corresponding cost sharing funds.
• University Research
  All research and development activities that are separately budgeted and accounted for by the University under an internal application of institutional funds.
• Research Training
  Activities involving the training of individuals in research techniques where such activities utilize the same facilities as other research and development activities.

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83 Other Sponsored Activities and Public Service
This category is for programs and projects sponsored by federal and non-federal agencies and organizations which involve the performance of work other than instruction and organized research (e.g., health service projects and community service programs).

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84 Other Institutional Activities
Other institutional activities are defined as all activities of Washington University except those categorized elsewhere. This category includes the operation of residence halls, dining halls, student unions, student organizations, intercollegiate athletics, bookstores, faculty housing, student apartments, guest houses, chapels, theaters, public museums, and other similar auxiliary enterprises. This category also includes any other category of costs which are unallowable to sponsored agreements (unless specified elsewhere).

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85 Specialized Service Facilities / Recharge Centers

Includes:

• All Specialized Service Facilities identified by the University. See definition of Specialized Service Facility.
• The space utilized by recharge centers should also be included in this category. See definition of Recharge Centers.

Excludes:

• Small departmental "recharge centers"(less than $250,000 in annual charges). These would usually be assigned to 89 Departmental Administration.

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86 Operation and Maintenance of Physical Plant
Space associated with the administration, supervision, operation, maintenance, preservation and protection of the University's physical plant whether on a central, school or departmental level.

Includes:

• Facility planning and management
• Administration and supervision of janitorial services, utility services, and buildings and grounds maintenance
• Maintenance Shops
• Campus Police
• Earthquake and disaster preparedness
• Environmental safety
• Hazardous waste disposal
• Property, liability, and all other insurance relating to property
• Space and capital leasing
• Central receiving

• Janitorial closets and storage (See IDC 99 Non-assignable )
• Power plants and boiler rooms (See IDC 99 Non-assignable )

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87 General Administration
This category includes the activities of the administrative offices that do not relate solely to any major function of the institution. This code should not be used for any administrative activities at the school level or below.

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88 Library
This category is for the space in which we operate the university's libraries.

Excluded:

• Departmental libraries not affiliated with the university library system. See 89 Departmental Administration.
• Art Gallery. See 84 Other Institutional Activities.

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89 Departmental Administration and Support
This category includes the activities for administrative and support services that benefit common or joint departmental activities or objectives in academic dean's offices, academic departments and organized research units.

Included:

Space associated with the following activities:

• Grant proposal preparation.
• Department chair.
• Preparation and review of Personnel Activity Reports.
• Review of departmental accounts and financial statements.
• Planning for building projects and renovations.
• Selection and training of staff.
• Selection and recruitment of faculty.
• Departmental libraries not affiliated with the university library system.
• Small departmental "recharge centers" (less than $250,000 in annual billings).

• Space involved with administrative activities related to a single function. This should be coded to the single function. For example if a room is used for administrative activities related only to Instruction and Department Research then it should be coded 81 Instruction and Departmental Research (Danforth Campus).

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90 Sponsored Projects Administration
This category is limited to the separate organizations established primarily to administer sponsored projects.

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91 Student Administration and Services
This category is limited to the activities for the administration of student affairs and for services to students, including dean of students, admissions, registrar, counseling and placement services, student advisors, and student health and infirmary services, catalogs, and commencements and convocations.

Excluded:

• Space used for administrative activities involving not only student services but also other functions such as instruction, research, etc. This should be coded 89 Departmental Administration.

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92 Independent Operations/External
This category is limited to space occupied by non-University businesses or organizations.

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93 Inactive, Alteration, or Unfinished Areas
This category is limited to space that is not being utilized, is under alteration or unfinished.

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94 Code no longer used

95 Patient Care/Clinical Studies/Graduate Medical Education (Medical School Campus)

See definition at the Medical School Finance Office Indirect Cost Code web page.

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96 Instruction (Medical School Campus)

See definition at the Medical School Finance Office Indirect Cost Code web page.

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97 Department Research/Research Studies (Medical School Campus)

See definition at the Medical School Finance Office Indirect Cost Code web page.

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98 Code not in use.

99 Non-assignable
This category is limited to janitorial, circulation, hallways, corridors, lobbies, stairways, public bathrooms, mechanical, and construction (walls, columns, inaccessible space) areas.

It does not include suite specific corridors or hallways, lobbies and stairways that are not accessible to the public.

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JU Joint Use (JU)
This category should be used when specific usage and functional distribution cannot be easily identified and documented. With two exceptions Joint Use should not be used with other function codes. They are as follows:

1. If during part of the fiscal year the room was under renovation or had a different room type where the functional distribution could be identified. In the first case for an example, if the room was under renovation from January to June the room should be coded JU (Joint Use) 50%, 93 (Alteration) 50%. An example in the second case would be if a room was used as a small conference room with many users from July to February and then converted to an office for someone doing organized research for the remainder of the year. In this case the room should be coded JU (Joint Use) 67% and 82 (Organized Research) 33%.
   
2. If a room is shared by two or more departments with multiple users and one of those departments is a "non-university" department then the non-university portion should be coded separately. For example if a conference room is shared equally by three departments with multiple users. Two of the departments are university and one is non-university. The room should be coded JU (Joint Use) 67% and 92 (Independent Operations/External) 33%.

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