Includes those activities pertaining to the repair of educational and general buildings owned and operated by the institution. Includes other expenses incurred in operating and maintaining the physical expenses incurred in operating and maintaining the physical plant including property insurance which are not classified under one of the categories above. Auxiliary enterprises, hospitals, and independent operations should be allocated their proportionate share of the costs of these expenses. Includes those activities primarily intended to furnish services to students. Examples are food services, residential facilities, and laundries.
Examples are faculty clubs and faculty housing.
This function includes all expenditures, except depreciation, of operating a hospital including employee benefits, debt service and a proportionate share of physical plant operations and maintenance, other institutional support, mandatory transfers, and non-mandatory transfers.