University units and the general public may also be served. These activities are essential elements in support of the University's programs and contribute significantly to the realization of its program objectives. Examples are student union, housing, bookstores, etc. Educational activity - An educational activity supports instruction, research, or public service. Revenue generated by educational activities is normally considered incidental, because the activity is operated primarily for instruction and educational purposes.
Examples are flight training, field trips, summer abroad programs, etc.
Hospitals - Hospitals and clinics operated by the University for the benefit of the general public have their accounts included in this category. Examples include airport, steam plant, research park, etc. Service activities charge fees only to finance the goods or services provided. Charges are based on the cost of goods or services provided, and charged by internally transferring funds from the user. However, because of convenience, cost, or control, they are provided by an internal unit.