Expense and income cost centers are established to record the costs and income for reimbursable work which is performed for the public, other government agencies, and other NIST OUs.
Cost centers can have more than one sponsor.
See Subchapter 8.02, Appendix B, for a description of each of these types of cost centers. March 22, 2000. Request for Authorization of an Expense and Income Cost Center. This distinction must be maintained since costs for interdivision services are attributable to other NIST sources of funds and, therefore, are not considered true reimbursable services outside the agency. See Appendix A for guidelines on requests for placing advanced income in reserve.