Facilities Space Reporting Manual
The primary purpose of the Space Inventory is to maintain accurate information about space owned or rented by the University. This information is used for a variety of purposes, predominant among them, the required annual update by and the calculation of the Indirect Cost Rate that is applied to Sponsored Research. The Space Inventory provides a basis for the allocation of selected indirect costs, including building and equipment depreciation costs and some operation and maintenance (O&M) costs.