UNL
(Name of Service Center)
(Cost Center #) This tab provi
For the Year Ending June 30, 2008 centers withou
recover or no
The usage ba
Amount days but can b
Operating Costs units, etc. Num
entered are on
Postage 300
Communications 1,500
whatever is ap
Freight 200 Service Cente
Software 300
Fees 500
Data Processing 300
Office Supplies 400
Equipment <$5,000 (i.e. computers) 1,000
Total Operating Expenses: 4,500
Purchase Useful Depreciation/
Depreciation (based on SAP Fixed Asset Listing) Price Life year
Asset #1 10,000 8 1,250
Asset #2 50,000 3 16,667
Total Depreciation: 17,917
Subtotal Chargable Items 22,417
÷
Usage Base: Expected Days 270
Service Center Rate $ 83 /day
Note: Items that can be directly billed are not included in this rate (ex: special supplies, materials, equipment).
They are charged directly, in addition to hours billed, at the above rate.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
This tab provides a sample for service
centers without salary expenses to
recover or no prior year deficit/surplus.
The usage base used in the sample is
days but can be changed to hours,
units, etc. Numbers/categories
entered are only examples. Enter
whatever is appropriate for your
Service Center.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
UNL
(Name of Service Center)
(Cost Center #) This tab provid
For the Year Ending June 30, 2008 service center
The usage ba
Amount hours but can
Expected Personnel Expenses units, etc. Num
entered are on
Salary - Engineer A 65,000
whatever is ap
Salary - Technician B 37,000
Salary - Administrative Assistant C 24,000
Service Cente
Benefits 32,760
Total Personnel Expenses: 158,760
Operating Costs
Postage 300
Communications 1,500
Freight 200
Software 300
Fees 500
Data Processing 300
Office Supplies 400
Equipment <$5,000 1,000
Total Operating Expenses: 4,500
Purchase Useful Depreciation/
Depreciation (based on SAP Fixed Asset Listing) Price Life year
Asset #1 10,000 5 2,000
Asset #2 50,000 8 6,250
Total Depreciation: 8,250
Subtotal Chargable Items 171,510
Add: Deficit carried forward 5,000
Decrease: Surplus carried forward
Total Chargeable Items 176,510
Divided by ÷
Usage Base: Expected hours 3,700
Break-Even Rate $ 48 /hour
Note: Items that can be directly billed are not included in this rate (ex: special supplies, materials, equipment).
They are charged directly, in addition to hours billed, at the above rate.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
This tab provides a sample that most
service center operations can use.
The usage base used in the sample is
hours but can be changed to days,
units, etc. Numbers/categories
entered are only examples. Enter
whatever is appropriate for your
Service Center.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
UNL
(Name of Service Center)
(Cost Center #) This tab provides a sa
For the Year Ending June 30, 2006 departments that wan
service center rates w
Amount outside funds. This fo
Expected Personnel Expenses amount that is being s
and then determines
Salary - Engineer A 65,000
be charged to all user
Salary - Technician B 37,000
Salary - Administrative Assistant C 24,000
determined using num
Benefits 32,760 can be changed to ho
Numbers/categories e
Total Personnel Expenses: 158,760 examples. Enter what
your Service Center.
Operating Costs
Postage 300
Communications 1,500
Freight 200
Software 300
Fees 500
Data Processing 300
Office Supplies 400
Equipment <$5,000 1,000
Total Operating Expenses: 4,500
Purchase Useful Depreciation/
Depreciation (based on SAP Fixed Asset Listing) Price Life year
Asset #1 10,000 5 2,000
Asset #2 50,000 8 6,250
Total Depreciation: 8,250
Subtotal Chargable Items 171,510
Add: Deficit carried forward 5,000
Decrease: Surplus carried forward
Total Chargeable Items 176,510
Less Supplemented Revenue
Outside Sources 46,510
Prior year institution 30,000
Total 76,510
Total balance to be charged to participants $ 100,000
Expected number of participants 200
x Amount charged to each participant 500
Participant Revenue $ 100,000
Break even balance $ -
Note: Items that can be directly billed are not included in this rate (ex: special supplies, materials, equipment).
They are charged directly, in addition to hours billed, at the above rate.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
This tab provides a sample to be used by
departments that want to supplement their
service center rates with state funds or
outside funds. This format subtracts out the
amount that is being supplemented up front
and then determines the break even rate to
be charged to all users. The usage base is
determined using number of participants but
can be changed to hours, days, units, etc.
Numbers/categories entered are only
examples. Enter whatever is appropriate for
your Service Center.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011
UNL
(Name of Service Center)
(Cost Center #) This tab provides a sample to be used by
For the Year Ending June 30, 2006 departments that want to supplement their
service center rates with state funds or
Amount
outside funds. This example provides a
Expected Personnel Expenses
break even rate before supplementing and a
Salary - Engineer A 65,000 supplemented rate. This is good for those
Salary - Technician B 37,000 operations that want to charge outside
Salary - Administrative Assistant C 24,000 parties the break-even rate but charge all
Benefits 32,760 internal groups the supplemented rates. The
usage base used in the sample is hours but
Total Personnel Expenses: 158,760 can be changed to days, units, etc.
Numbers/categories entered are only
Operating Costs
examples. Enter whatever is appropriate for
Postage 300 your Service Center.
Communications 1,500
Freight 200
Software 300
Fees 500
Data Processing 300
Office Supplies 400
Equipment <$5,000 1,000
Total Operating Expenses: 4,500
Purchase Useful Depreciation/
Depreciation (based on SAP Fixed Asset Listing) Price Life year
Asset #1 10,000 5 2,000
Asset #2 50,000 8 6,250
Total Depreciation: 8,250
Subtotal Chargable Items 171,510
Add: Deficit carried forward 5,000
Decrease: Surplus carried forward
Total Billable Items 176,510
Divided by ÷
Usage Base: Expected hours 3,700
Equals
Break-Even Rate $ 48 /hour
State Supplement:
Technician B Salary on 2112010001 37,000
Technician B Benefits on 2112010001 5,000
Subtotal 42,000
Usage Base: Expected Hours 3,700
State Supplement Component $ 11 /hour
UNL Supplemented Rate: $ 36 /hour
Note: Items that can be directly billed are not included in this rate (ex: special supplies, materials, equipment).
They are charged directly, in addition to hours billed, at the above rate.
cd789411-787a-4b18-8dd2-e010bc0267db.xls 12/9/2011