UCLA Policy 340 Page 2 of 9
Examples include, but are not limited to, Olympic Analytical Lab Business Contracts, educational
exchange programs, training programs, workshops, and incubators.
Central Administrative Unit (CAU) refers to a basic campus SSA provided by a UCLA administrative or
central service department to Internal Customers, Auxiliary Enterprises, and External Customers and
governed by the annual budget process. All Central Administrative Fees (CAFs) and Central
Administrative Recharges (CARs) are administered by CAUs. Examples include, but are not limited to,
Facilities Management, Audit & Advisory Services, and Campus Human Resources.
External Customer refers to a user (an entity or individual) whose transactions are not processed through
the University’s accounting system. This includes non-profit organizations and for-profit entities and
faculty, staff, and patients paying with personal funds.
Internal Customer refers to a user (a University department) whose transactions are processed through the
University’s accounting system via Recharge or other funding sources, including both sponsored and non-
sponsored funding sources. Other University of California (UC) campuses are considered Internal
Customers and should be charged the internal rate via intra-campus Recharge. Additionally, UCLA
students are considered internal customers for the purposes of this Policy.
Other Sales Activity refers to an SSA established by a UCLA department that charges Internal and/or
External Customers that does not fit the definition of a Service Center, Business Contract, or Central
Administrative Unit. Examples include, but are not limited to, facility rentals, community service
programs, publications, conferences, and seminars for the public.
Overhead Recovery refers to the amount that the SSA is required to charge External Customers in order to
recover overhead costs that UCLA incurs. The Overhead Recovery rate for SSA is equal to the federally
negotiated facilities and administrative cost rate for other sponsored activities.
Recharge refers to the accounting function that credits expense in one University department’s fund and
debits expense in another University department’s fund when a service is provided to an Internal Customer.
Technology Licensing Activities refer to the consideration received by the Regents (e.g., UCLA
Technology Development Group) pursuant to an agreement extending a license or other right or option to
make, use, or sell a University invention.
Sales and Service Activity (SSA) refers to an approved campus business activity that provides a good
and/or service to Internal and/or External Customers at a pre-established rate or negotiated terms, as
applicable. Except for those activities covered under UCLA Policies 970 and 980, SSA’s should be clearly
distinguishable from research and reasonably considered unlikely to generate unanticipated outcomes
constituting new areas of knowledge or discovery, including without limitation novel intellectual property,
or require the independent intellectual contribution of University research personnel (e.g., input on the
protocol or scope of work).
Categories of SSA include Service Centers, Business Contracts, Central Administrative Units that
Recharge for services, and Other Sales Activities.
Sales and Service Advisory Committee refers to a governing board that meets on a quarterly basis and
provides oversight to BFS and APB on SSA’s and will also be asked to advise, on an ad hoc basis, as
requested by BFS or APB.
Service Center refers to an SSA established by a UCLA department, whose primary purpose is to provide
an SSA to multiple Internal and/or External Customers, on a reoccurring basis, and charges customers a
pre-established rate for services rendered and goods delivered. Service Centers typically charge federal
fund sources. Examples include, but are not limited to, laboratory services, data processing, animal care
facilities, and computer services.
Student User Fees refers to fees charged to students for programs, services, or supplies, where students are
the primary or a significant portion of the intended user group or audience or to fees charged in any
program receiving permanent student services fee funds.