Allocation Methodologies | Budgets & Reporting

Distributed Expenses

900100 Distribution - DHTS Network Services:

Represents the distribution of cost for DHTS network services ports, access points, and circuit to the buildings. The distributions are based on data provided by DUHS Corporate Finance.

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 - Energy Management:

Represents the distribution of the cost of operating the Energy Management office. The distributions are based on total square footage for all University buildings.

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.

Space and Rent Expenses

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.