Terms & Definitions


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Depreciation
Amounts that are calculated to record the decline in value of the operating funds. Duke records depreciation for capital assets, equipment, and buildings.
Direct Codes
Costs directly attributable to a specific project or activity. Examples are salaries & wages, supplies, equipment, personnel benefits, etc.
Disposal of Property
Relinquishment of the title of property: includes the sale, cannibalization, or disassembly of the property.
Distributed Expenses
The process by which the costs incurred by components of the University (while providing a service) are charged to the components receiving the benefit.