related info

Recharge Rates

Overview

Campus units that receive part or their entire operating budget from recharge income are required to establish recharge rates in accordance with applicable University and federal policies. As part of the annual budget process, recharge units are required to submit for review and approval information regarding their projected costs and proposed recharge rates for the upcoming year.

• Recharge rates approved for 2025-26 (PDF)

• 2025-26 recharge rate call letter (12-13-24) (PDF)
  • Attachment I: Instructions for Submitting Required Recharge Rate Templates 2025-26 (PDF)

Required forms submitted as part of a recharge rate review 

• Template 1 – Recharge Rate Questionnaire
• Templates 1 thru 8 – full recharge packet

Recharge Policies

• Direct Costing Committee Review (PDF)
• Recharge Rate Policies
• Definition of Equipment for Depreciation
• UC Useful Life Indices for Depreciable Equipment (Excel)

More Resources

• Recharge Frequently Asked Questions
• Uniform Guidance – Replaces OMB Circulars including A-21
  Cost Principles for Educational Institutions published by the Federal Office of Management and Budget (OMB).
• (PDF) Business and Finance Bulletin A-47
  University direct costing procedures.
• (PDF) Business and Finance Bulletin A-56
  Academic support unit costing and billing guidelines.
• (PDF) Business and Finance Bulletin A-59
  Costing and working capital for auxiliary and service enterprises.
• (PDF) Business and Finance Bulletin A-72
  Establishment and review of auxiliary enterprises.