University policy requires recharge operations to break-even (i.e., fund balance equals $0) over a reasonable period, preferably a fiscal year. A recharge operation that budgets an operating deficit for the fiscal year, must fund the deficit from other departmental unrestricted funds, unless, the Comptroller's Office has approved a plan that demonstrates the operation will be at break-even over a reasonable period of time. The deficit funding should be budgeted as a credit in the recharge operation Ledger 2 account using subaccount 9720 and a charge in a departmental subsidiary Ledger 4 account using subaccount 9620.

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