Allocation Methodology 

The basis used to allocate shared costs among services when a service center provides multiple, related services.

Billable Units 

The basis for billing a service center. Projected annual billable units are the denominator for the rate calculation. Examples of billing units are machine hours used, per test, or labor hours used.


A grouping of individual eUMB chartfields that in combination with each other represent a unique funding identifier where accounting/financial activity is recorded.

Capital Project 

A construction project that helps to maintain or improve campus facilities. It is a new construction, expansion, renovation, or replacement project for an existing facility or facilities. The costs are maintained in a separate eUMB chartstring and capitalized at the completion of the project.


Copyright protection is afforded to art, music, plays, movies, literature, and scholarly works. Copyright is automatic and requires no registration or other formality. Copyrights prevent others from copying the work. Copyright protection extends for the artist's or author's life plus 70 years.


The fund balance in a chartstring that occurs when expenditures are greater than revenue and beginning fund balance. Ordinarily, deficits should be incorporated into the next year's rate proposal.


The systematic allocation of an asset's cost over its useful life.


Designated Research Initiative Fund: A fund consisting of indirect cost recovery revenue that is dedicated to the development and enhancement of research activities.


Any item not permanently affixed to buildings that has a useful life greater than one year, and a unit cost of $5,000 or more, except for items predominantly composed of glass, rubber, cloth, and equipment held for resale.

Equipment Reserve Chartstring 

A companion eUMB chartstring to the service center chartstring. Original equipment purchases are made and funded in the equipment reserve chartstring. Depreciation journal entries credit the equipment reserve chartstring and debit the service center chartstring.

External Customer 

Any customer not using an eUMB chartstring for payment. This includes other University of Maryland campuses, on-campus affiliates (e.g., University of Maryland Medical System, University Physicians, and Veterans Affairs), students, and non-University residents of the BioPark.


Infringement means the encroachment, breach, or violation of a right, law, regulation, or contract. The term is most frequently used in reference to the invasion of rights secured by copyright, patent, or trademark. The unauthorized manufacture, sale, or distribution of an item protected by a copyright, patent, or trademark constitutes an infringement.

Internal Customer 

Any customer who pays with an eUMB chartstring.

Instrumentation Grant 

Externally funded grant that provides investigators the means to purchase or upgrade commercially available instruments.

Journal Entry 

An eUMB transaction that allows for the transfer of revenues and/or costs between chartstrings.


Patents give an inventor(s) the exclusive right to practice their invention. Others cannot freely practice a patented invention without permission from the patentee. Patents cover devices, formulas, tools, methods, and compounds, all of which must have a defined utility. A patent term extends for 20 years.

Retail Inventory 

Merchandise on hand that is held for resale.

Revolving Equipment Loan Program 

A program run by the University System of Maryland that loans money to purchase equipment. Semiannual payments of principal and interest are paid over the life of the equipment loan.

Sales Tax 

State tax on sales to external users for sales of "tangible personal property."


An additional amount charged to external users in excess of the internal rate.

Supply Inventory 

Supplies on hand awaiting use in the service center's operations


The funding from a non-sponsored source to cover the deficit created when a service center chooses to use a billing rate that will not cover normal operating costs.


The fund balance of a chartstring that occurs when revenues are greater than expenditures and the beginning fund balances. Ordinarily, surpluses should be factored into the next year's rate agreement.

Service Center 

An organizational unit or activity that provides goods and services primarily to internal University operations and secondarily to external users and charges the users for these services whose annual billings are between $100,000 and $1,000,000.

Service Center Director 

The person responsible for the overall operation of the service center, both programmatically and administratively.

Specialized Service Facility 

An organizational unit or activity that provides goods and services primarily to internal University operations and secondarily to external users and charges the users for these services whose annual billings are > $1,000,000.

Startup Costs  

Costs incurred during the establishment of a service center that will be recovered through future billings.


A trademark is a word, phrase, or logo that identifies a product, a service, or the person or company that offers a product or service to the public. To prevent others from using a trademark, registration with the U.S. Patent and Trademark Office must be made. Trademark protection can be extended indefinitely provided that the trademark is used and the registration is renewed every five years.

Unallowable Costs 

Costs defined in Section J. of OMB Circular A-21 as unallowable. Expenses such as internally charged interest, alcoholic beverages, entertainment, unallowable travel, and other unallowable expenses listed in OMB Circular A-21, Section J that cannot be included in user rates or charged to federal awards or federal pass-through awards.

Unrelated Business Income Tax (UBIT) 

A tax the University may be subject to if a service center regularly carries on a trade or business with external customers that are not substantially related to the University's exempt purposes of education, patient care, and/or research.