How do computer network expenses get captured in the F&A rate proposal process?
A Costs such as the Community Network charges should be treated as a departmental administration expense. The function of an expense determines where it goes in the calculation process, and the use of Community Network hook- ups cannot be easily identified between research, other sponsored activities, instruction, other institutional activities, and department administration. Therefore it is appropriate to treat these costs as F&A expenses. Look at the chart entitled “Identifying and Assigning an Individual Cost”. There are some Colleges (e.g., Forestry) that have their computer network established as a service center. This is appropriate because they establish an annual rate and charge all users the same rate (e.g., a grant in the College of Forestry is charged the same for computer network usage as an accountant in the Dean’s Office). This type of operation would be considered a service center in OSU’ Cost Accounting Standards (CAS) Disclosure Statement, and service center policies a
