| Depart- mental Cost Centers | Service and Recharge Centers | General and Designated Operating Fund Cost Centers | Program Income Cost Centers | Auxiliary Enterprises | |
|---|---|---|---|---|---|
| Self-sustaining activity? | Yes | Yes | No | No | Yes |
| How are internal customers charged? | Internal Sales Document (ISD) | Internal Sales Document (ISD) | Internal Sales Document (ISD) | Internal Sales Document (ISD) | Internal Sales Document (ISD) |
| Can charge external users? | Yes | Yes | No | Yes | Yes |
| What is the source of the majority of revenue? | External users | Internal users | Internal users only | Can be either internal or external users | External users |
| Subject to institutional overhead or F&A cost? | Varies | Yes, external revenue subject to institutional overhead | No | Yes, costs subject to F&A cost | Varies |
| Do rates charged to external users need to be based upon costs? | No | No | Can only transfer costs between entities. Reimbursement limited to the actual cost of providing the goods or services. | Must charge same rate to internal and external users. | No |
| Contact | Shared Services | MAA | Shared Services | GCS to establish account, GCA during life of account | Shared Services |
| Further Information | Service and Recharge Center Policy | Program Income Policy |