Cost Pool

Account Attributes	List of Attributes
Cost Pool

Field Name:

COST POOL CODE

Inquiry Screen #:

Common Abbreviation:

L8CPL

Dictionary Reference Number:

FS450

Field Length:

4 numeric characters

Required Accounts:

Ledger 8

Definition:

This attribute records the cost pool to which the expenses of certain Ledger 8 accounts are assigned in the Indirect Cost Calculation. The only Ledger 8 accounts that will receive this attribute are those which are not capitalized. The operation and maintenance cost pools that are frequently assigned to eligible accounts are listed in the Values section below.

Modification:

Online

Responsibility:

The area submitting the Form 70A to set up the account in FAS is responsible for assigning the cost pool.

The Capital Funds group is responsible for entering this data in FAS when the account is set up, and for making certain that the information is provided with each Form 70A for accounts meeting the above criteria.

The Cost Analysis group is responsible for the annual review of the attribute and for resolving questions concerning which cost pool to assign to a project.

Data Verification Procedure:

Reviewed and corrected annually by Cost Analysis.

Values:

0158	Plant - Adjustment Accounts	This cost pool is assigned to financial statement adjustment/reclassification accounts. *Note: Documentation on the exact purpose of these accounts should be available to aid in determining the indirect cost treatment.*
0159	Plant - Equipment Purchases	This cost pool is assigned to accounts established to record equipment purchases. *Note: The building number should be entered into FAS if known.*
0160	Plant - Multiple Buildings	This cost pool is assigned to accounts which record expenses for projects performed in multiple buildings. Note: The building field is left blank when this cost pool is assigned. However, the benefiting buildings should be clearly stated in the plant fund file.
0161	Plant - Specific Building	This cost pool is assigned to accounts which record expenses for projects performed in a specific building. *Note: A building code is required for accounts assigned to this cost pool.*
0162	Plant - General Maintenance	This cost pool is assigned to projects which are general in nature and benefit all or most campus buildings. Examples would be pool accounts set up for the maintenance of various buildings, general landscaping projects, etc. *Note: The building field should be left blank for accounts assigned to this cost pool.*
0186	Laboratory School Plant	Department 11420
0187	Hospital Plant	Department 95xxx
0188	University Health Services Plant	Department 20136
0189	PSD Central Shop Plant	Department 22257
0190	International House Plant	Department 43743
0191	Printing Plant	Department 75746
0192	Press Plant	Department 56745
0193	Bookstore Plant	Department 90712
0194	Telecommunications Plant	Department 44716
0195	Affiliated Institutions Plant	Department 99999
0196	Residence Halls & Commons Plant	Department 58676
0197	Real Estate Operations Plant	Department 70717
0198	Computation Center Plant	Department 4445x
230	Plant-BSD Space	Department 20xxx
231	Plant-PSD Space	Department 22xxx
232	Plant-SSD Space	Department 23xxx
233	Plant-College Space	Department 10XXX
234	Plant-Humanities Space	Department 21xxx
235	Plant-BSD Med Center Space	Department 20xxx - Med Center Buildings Only
236	Plant-BSD Hull Court Space	Department 20xxx - Hull Court Buildings Only
237	Plant Graham School Space	Department 46xxx
238	Plant-Student Space	Student Administration Space
239	Plant-Hull Court Space	Hull Court Buildings - All Space
240	Plant-GSB Space	Department 30xxx

Note: If there are projects which do not fit into any of the above categories, please contact the Comptroller's Office (Carla Bucci 2-3691) for assistance.

FAS User's Manual Table of Contents
E-mail comments about this site