Recharge Operation Accounting Protocol
| University Administration
& Divisional/Departmental Overhead Charges
Some recharge operations are treated as specialized service facilities under OMB Circular A-21 guidelines. These operations receive a charge for University administrative expenses and divisional/departmental administrative expense. When recorded, subaccount 9150 records the expense for the University administration charge, subaccount 9170 records the expense for the divisional/departmental administrative charge.
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