Each room will be assigned a single function code if it is used for a single purpose. However, if a room serves multiple uses, then a percentage allowance must be made to those functions selected from the codes listed below. As many IDC codes as needed may be assigned to a room or department. However, the percentages must add up to 100%.

Medical School users will find expanded definitions for Mission Reporting.

80 Code no longer used
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 (only space that was 100% Inactive for the entire fiscal year)
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 no longer used
99 Non-assignable (only Dept 000000)
JU Joint Use (JU)

81 Instruction and Departmental Research (Danforth Campus)

Instruction (FN00001, FN00008, FN00019, FN00021, FN00023, FN00029, FN00030, FN00031): 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 (FN00011): 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

Organized Research FN00002: This category includes all research and development activities of the University that are separately budgeted and accounted for on a project by project basis.


  • 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.

Organized Research projects have the following:

  • A defined scope of work
  • A work plan (including scientific methodology)
  • A time frame (a recognizable beginning and end)
  • Reporting requirements to the sponsor (external or internal)
  • A separate account within the University’s accounting system (Funds are generally returned unless spent for the project for which the support was sought)

Any space that is indicated as Organized Research must be supported with one or more account or grant numbers in the space provided on the survey form or in ManageSpace.

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83 Other Sponsored Activities and Public Service

Other Sponsored Activities FN00010

Public Service FN00009

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 or 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


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.

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86 Operation and Maintenance of Physical Plant

O&M of Physical Plant FN00006: 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.


  • 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.


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89 Departmental Administration and Support

This category includes the administrative and support services activities that benefit common or joint departmental activities or objectives in academic dean’s offices, academic departments and organized research units.


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.
  • Dean’s office.

Administrative and clerical titles that are typically associated with space coded as Department Administration and Support may include but are not limited to:

  • Administrators
  • Accountants
  • Purchasing Assistants
  • Payroll Assistants
  • Secretaries
  • Stockroom Attendants
  • Bookkeepers
  • Office Managers


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

Student Administration and Services FN00004: 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.


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.

Med School Campus:

Admissions and registrar activities whose primary purpose is to contribute to the students’ emotional and physical well-being and to their intellectual, cultural and social development outside the context of the formal instructional program.

Included are:

(a) Activities categorized as student administration and services may include, but are not limited to:

  •  Student placement and infirmary services
  •  Financial Aid
  •  Admissions
  •  Registrar
  •  Career Guidance
  •  Counseling
  •  Student advisors
  •  Student health services
  •  Catalogs, commencements and miscellaneous meetings or gatherings


  • (a) When the administrative activity benefits not only student affairs but also other functions (research, clinical, etc.) then the activity is coded as Departmental Administration.
  • (b) At the Medical Campus, Student Administration and Services are primarily found within the Dean’s Office, in the Division of Biology & Biomedical Sciences, and in Allied Health Programs (Physical Therapy and Occupational Therapy).

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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, for the entire fiscal year.

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

Clinical with Units Generated


Direct patient care services to individual patients normally eligible to be billed to Medicare, commercial insurance or the patient. Represents the RVU-(relative value unit)-generating activity-time spent on activities that focus on directly identifiable patient care services for which a professional fee to a patient is generated.


  • Inpatient, outpatient, procedural, surgical, laboratory-based, or outreach activity for which an internal professional generating bill could be generated.

Clinical without Units Generated


Direct patient care services to individual patients that do not generate Units (Relative value units or Time Units).  Includes inpatient, outpatient, procedural, surgical, laboratory-based, or outreach activity for which an internal professional generating bill could be generated, but is not because there is a contract for purchased services that provide clinical care.  These agreements have a specific corresponding revenue source, but the billing is not done by WashU so no units are generated.


  • Inpatient, outpatient, procedural, surgical, laboratory-based, or outreach activity for which an internal professional generating bill could NOT be generated.
  • Follow-up and documentation time required supporting direct patient care.
  • Tumor boards, multimodality clinics in which the participating physician cannot bill.
  • Additional time spent delivering patient care due to the presence and supervision of residents, fellows or medical students.

Clinical Admin


Activities for training or professional development funded by the department which are intended to improve clinical skills; protected time for unfunded clinical scholarly activities, QI activities, protocol development, or manuscripts or books for clinical care; general oversight of clinical activities in the hospitals and clinics that are non-contractual (unfunded); clinical marketing activities; clinical quality performance; patient safety; non-ACGME program directors.


  • Medical staff, billing staff (compliance), coders, and insurance precertification.
  • Patient Safety Activities
  • Staff/Physician credentialing

Graduate Medical Education


Supervision and instruction of persons enrolled in accredited intern, residency and fellow programs.

  • Program Directors, Associate Program Directors or appointments that take a significant portion of a faculty member’s time in support of the GME.
  • Faculty and support staff recruiting, scheduling rotations, and other support activities.
  • Preparing for and leading grand rounds.

Includes: Time instructing residents or fellows in a Non-ACGME accredited program

Excludes: Time instructing residents or fellows in an ACGME accredited program (should be coded Instruction)

Hospital/Community Service


Contractual agreements for specific medical direction services, hospital administration and medical management of hospital/community agency based clinical service lines without direct patient care; including the hospital affiliation agreement and programs such as anesthesiology, radiology emergency medicine, infection control, and laboratory/pathology.  These specific agreement have a corresponding revenue source (including internal billings).  Excludes supervision of residents and direct services to patients.

Examples include:

  • General oversight of clinical activities in the hospitals and hospital-based clinics
  • Service on Hospital Committees (including administrative and leadership committees)
  • Administrative and general patient care services (reimbursable as Medicare Part A services)
  • Contracts for specific medical direction services and/or clinical mission support agreements
  • Medical management of hospital based clinical service lines programs such as anesthesiology, radiology, emergency medicine, infection control, and laboratory/pathology.

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96 Instruction (Medical School Campus)

FN00001 Instruction – Other
FN00008 Instruction – Undergraduate
FN00021 Instruction – Doctoral
FN00022 Instruction – Continuing Education – Undergraduate
FN00023 Instruction – Continuing Education – Graduate
FN00026 Instruction – Medical Education
FN00029 Instruction – Masters
FN00030 Instruction – Summer School
FN00031 Instruction – Non-Degree Programs

Teaching and training activities (lecturing, tutoring, supervising both independent study and laboratory course work, grading papers, etc.) limited to the following students:

  • Medical students
  • Pre-doctoral students
  • Post-doctoral students in an ACGME accredited approved program
  • Post-doctoral students not supported from a Federally sponsored training grant


  • Supervision of residents enrolled in a Non -ACGME accredited program (should be coded Clinical IDC)
  • Institutionally funded expenses for support of postdoctoral research trainees and research fellows (stipends, fees, trainee tuition, and health fees) should be classified as Department Research.

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97 Department Research/Research Studies (Medical School Campus)

FN00011 Departmental Research

Research development and scholarly activities that are not organized research.

Included are:

  • Activities related to internally funded research development and scholarly activities; scholarly and investigative activities that are typically non-project oriented; labor and/or material costs associated with working in a lab on an unfunded research project, postdoctoral research trainees and research fellows (stipends, fees, trainee tuition, health fees).  Departmental Research support is paid from a pool and is not identified by project. Use of general support funds identified by faculty member (such as the endowment spending distribution for an endowed chair) or by institutional function (endowment spending distribution restricted to research in a particular field or department) will typically fall into this category. This also includes staff paid from these funds. A significant factor in determining the difference between department research (FN00011) and other activities is intent – if the major purpose is investigative but the support does not meet the criteria for Organized Research (FN00002), the account function is departmental research and the labor is coded as departmental research.
  • Other types of expenses that should be coded as Department Research are start-up funding and bridge funding for investigator and research track faculty that is not project oriented.  

Excluded are:

  • (a) Writing the application for an organized research grant should be coded Research Administration (FN00019)
  • (b) Cost Sharing on research-oriented sponsored projects should be coded Organized Research (FN00002)
  • (c) Using this activity as a “catch all” for unspecified time.

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99 Non-assignable

Only rooms in Dept 000000 should be coded as 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 identified and documented. Normally it would only be used with conference rooms and other multipurpose rooms such as break rooms.

With one exception Joint Use should not be used with other function codes. 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%. When this occurs, it should be fully documented in the comments section of the appropriate room record in ManageSpace.

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