Operate a Service Center

Internal Customers:

• Include UNL departments and other campuses (UNMC, UNO, UNK, UNCA).
• If billing a cost object, it is considered a charge to a University department, not an individual, so is identified as an internal customer.

External Customers:

• Include institutions outside the University of Nebraska System, industry clients, non-federal entities, faculty, staff, and students.
• Revenue is subject to a 5% University Administration Fee.

External Revenue:

• Post to GL 45XXXX.
• Split revenue between:
  • Service center (break-even amount).
  • Reserve (above break-even amount).

Internal Revenue:

• Posting is determined based on the cost object that is receiving the revenue.
  • 23XXXXXXXX: Post revenue to 48XXXX.
  • 22XXXXXXXX: Post revenue to 59XXX.

1. Transfer depreciation to the reserve cost center based on depreciation schedule in your rate schedule
2. Use 599212 on both the parent and the child reserve cost center

The operation and financial records of every service center is reviewed biennially by Accounting and Sponsored Programs. Service centers with low volumes of external sales, which prior to 2026 were exempt from review, are included in this biennial review cycle. The review cycle was updated in 2026 to include biennial review for all service centers to align with federal uniform guidance for organizations receiving federal grant funding.

Review SAP transaction code KS03 to find a cost center's odd/even review cycle. In 2026, new master data elements were added to cost centers in SAP to allow users to identify the cost center review cycle.

Required forms and supporting resources for completing a service center review are available on the Forms and Resources page of this manual.