Allocation of Space

Space accounting at Duke University and Duke University Health System, in its simplest sense, is an effort to document and report how space is allocated to different departments and what functional activity is being conducted in that space. The Space File contains every room in every building identified by room number, using department, functional activity, type of room and size. Additional information may include sub-department, faculty name, other occupants, etc.


Departments review their space on a yearly basis through Web Central. The property officer or contact person evaluates their space allocation, room by room. Additions, deletions and updates are made at this time. The results are used for not only year-end closing but also analyses by senior management.

New construction, major renovations, reorganizations and changes in cost sensitive areas will be addressed as needed.

At the beginning of each quarter, Cost Allocations and Analysis updates the Internal Allocation System with space information from Plant Accounting's system.

The average cost per square foot is provided for those Duke University and Duke University Health System buildings where a budget has been established. Buildings are grouped by building number as defined in GAP 200.260, Building Identification Numbers. The square footage is obtained from Plant Accounting's space assignment system (Web Central). The average cost per square foot is based on building maintenance & operating expense and environmental service expense.

Web Central

  • Space planning and management
  • Restricted space planning and management

Space Planning and Management

Web Central is Duke’s newly developed space management tool.  Web Central provides Duke University and Duke University Health System departmental users online access to the institution-wide space accounting database and allows them to update their space assignments on an ongoing basis.  In addition, it also provides the added ability to directly view facility floor plans.

Restricted Space Planning and Management

Restricted Space is a new concept at Duke University and Duke University Health System.  It primarily applies to facilities built or renovated with proceeds from tax-exempt bonds, gifts, or grants.  With this type of funding source comes an obligation to account for how we utilize this space and to report and document any noncompliant use to the IRS each calendar year.  Some examples include space used by the Private Diagnostic Clinic (PDC), space occupied by an outside vendor (depending on the terms of the contract), or any space benefiting a for profit entity.

Web Central will also be used to manage and report on buildings and renovations involving Restricted Space.

For additional information please contact Plant Accounting.

Reference Materials

For specific building questions, contact Plant Accounting.