Allocation Methodologies

 


 

Distributed Expenses

900100 Distribution - Chilled Water Expenses:

Represents the distribution of the cost for operating the centralized distribution system of chilled water for cooling needs. The distributions to buildings are based on internal meter readings per building, in ton/hours.

900200 Distribution - DU Police Department Expenses:

Represents the distribution of the cost of operating the Duke University Police Department. The distributions to buildings are based on the actual square footage for each building, as a ratio of the total actual square footage for all buildings.

900300 Distribution - Sanitation Expenses:

Represents the distribution of the cost of providing refuse collection. The distributions to the buildings are based on the number of cubic yards of refuse picked up per week by building, as a ratio of the total cubic yards of refuse picked up.

900400 Distribution - Housekeeping Expenses:

Represents the distribution of the cost of providing custodial and janitorial services. The distributions to the buildings are based on the number of Housekeeping FTE's at each building, as a ratio of the total number of Housekeeping FTE's.

900500 Distribution - Steam Plant Expenses:

Represents the distribution of the cost of operating the University Steam Plant. Facilities employing other heating systems are not charged under this distribution. The distributions to the buildings are based on the internal meter reading per building, in pounds of steam.

900600 Distribution - Groundskeeping Expenses:

Represents the distribution of the cost of maintaining the grounds (i.e., mowing grass, pruning shrubbery and trees, etc.). The distributions to buildings are based on the actual square footage for each building, as a ratio of the total actual square footage for all buildings.

900700 Distribution - General Maintenance and Operating Expenses:

Represents the distribution of expenses not related to specific buildings, such as repairs to sidewalks, roads, etc. The distributions to buildings are based on the actual square footage for each building, as a ratio of the total actual square footage for all buildings.

900800 Distribution - Recycling Expenses:

Represents the distribution of the cost of the material recycling done at Duke by Duke Recycles. The distributions to the buildings are based on the total number of recycle bins per building, multiplied by the number of pick-ups each week as a ratio of the total number of pick-ups per week.

9009XX Auxiliary Space Rental:

Represents the auxiliary enterprise's or service center's percentage share of the cost of maintaining the facility they occupy. Allocations to the departments are based on departmental assigned square footage as a ratio of the total actual assigned square footage of the building occupants.

 

General and Administrative Expenses

9011XX Distribution - General Administration Expenses:

Represents the distribution of the indirect costs of services provided by Duke University which are not related to space occupancy, such as accounting, institutional advancement, personnel, procurement services, and other general administrative services. Allocations of general and administrative expenses are based on many statistical methodologies depending on the department providing the service. Examples of such methodology are full time equivalents, direct expenses, and effort reports.