Cost sharing is a non-financial transaction representing contributed time or materials to a grant.
Sponsor release time represents a financial transaction that charges the grant for a percent of salary and benefits and credits the salary-paying fund. These guidelines address sponsor release time. The purpose of these guidelines is to assist departments in processing and accounting for release time appointments. The credit to the salary-paying fund will be for both salary and benefits. The faculty member's department is responsible for initiating the release time appointment.