Its rate is, therefore, a markup percentage on the cost of goods sold. Even in such cases, policies regarding overall breakeven and non-discriminatory pricing must be adhered to. Examples of alternative rate structures are described in Section VI.C.2. A service center user is the individual or entity purchasing goods or services from a service center. Users fall into three broad categories, with some differences in policy and in accounting treatments.
Internal users are the primary service center customers.
Sales to internal users are represented by charges to accounts over which Stanford University has fiduciary responsibility. Internal users from academic, administrative, and auxiliary areas purchase the service center services or products to support their work at Stanford. They are separate from the University, but are related to its academic mission. Sales to these users are generally characterized by a charge to a function 9 Receivable account. Cash sales are generally not allowed for associated organizations.