Functional Space Use Codes represents the function or activity that occurs in this space.  These Codes are vital in determining indirect cost recovery of Facilities and Administrative (F&A) costs associated with sponsored agreements. Accurately tracking and maintaining costs associated with building and equipment depreciation and building O&M Costs is a mandatory requirement by the Office of Management and Budget. 

The Functional Space Use Codes are utilized for cost financial accounting purposes.  These codes allow data to link space allocations to financial data or to institutional missions (e.g., the proportion of space used for public service) or to analyze and compare space allocations across institutions according to commonly used functional categories.  NOTE:  As part of the recent alignment to FICM Standards, the "use codes" category used previously has been renamed to Functional Space Use Codes.


1.0 Instruction This category includes all activities that are part of an institution’s instructional program. Included are credit and noncredit courses for academic, vocational, and technical instruction; remedial and tutorial instruction; regular, special, and extension sessions; and community education. Includes departmental research and sponsored instruction.
  • All teaching and training (except research training)
  • Vocational teaching
  • Technical teaching
  • Sponsored instruction and training
1.1 Departmental Research

Departmental Research (DR) includes research, development, and scholarly activities that are not separately budgeted and accounted for on a specific project basis. This also includes start-up and bridge funding for researchers in between research projects. Departmental research is funded from budgets that are not restricted to a specific project. DR also includes space used by visiting scientists not paid by OSU, volunteers, and unpaid faculty emeriti performing research in lab spaces. The DR code is to help identify labs and other research facilities used for activities that do not meet the definition of Organized Research.

2.0 Organized/Sponsored Research This category should include all activities specifically organized and separately budgeted to produce research outcomes, whether commissioned by an agency external to the institution or separately by an organizational unit within the institution. OR will also include Cost Share which is the portion of verifiable sponsored project costs contributed by the university/department from its own resources (non-federal funds) or by other outside entities.
  • Sponsored research
  • Research training
  • University research
3.0 Other Sponsored Activities  
  • Sponsored health service
  • Sponsored community service programs
4.1 Libraries Libraries—Official and organized central and branch libraries.
  • Official and organized central and branch libraries.
4.2 Departmental Administration Departmental Administration—Includes all activities directly supporting Deans and Department Chairs. This includes writing and applying for new grants.
  • Includes all activities directly supporting Deans and Department Chairs.
5.0 Student Services This category should include admissions and registrar offices and those activities whose primary purpose is to contribute to the student’s emotional and physical well-being and to his or her intellectual, cultural, and social development outside the context of the formal instructional program.
  • Student services administration
  • Social and cultural development
  • Counseling and career guidance
  • Financial aid administration
  • Student admissions
  • Student records
  • Student health services
6.1 General Administration  
  • Executive Management
  • Fiscal Operations
  • General Administration and Logistical Services
  • Administrative Computing Services
6.3 Sponsored Projects Administration  
  • Grants and Contracts Administration
  • Grants and Contracts Accounting
  • Research Compliance Office
  • Check institution’s financial accounting system for other units identified as sponsored projects administration
7.0 Operation and Maintenance of Plant This category should include the operation and maintenance of physical plants for all institutional activities, including auxiliary enterprises and independent operations.
  • Physical plant administration
  • Building maintenance
  • Custodial services
  • Utilities
  • Landscaper and grounds
  • Major repairs and renovations
9.0 Other Institutional Activities

Major activities of the university that the federal government will not allow to be charged directly or indirectly to contract and grants. 

  • Residence halls
  • Dining halls
  • Hospitals and clinics
  • Student union
  • Intercollegiate athletics
  • Bookstores
  • Faculty housing, student apartments, guest houses
  • Chapels
  • Theaters
  • Public museums
  • Other similar auxiliary enterprises
  • Emeritus Faculty, Visiting Scholars, Other State or Federal Agency Personnel
  • All activities except:
    • Instruction, departmental research, organized research, other sponsored activities
    • F&A cost activities
    • Specialized service facilities
12.0 Service Center An operation that provides a service or product or a group of services or products for a fee to users principally within the institutional community. The services may range from highly specialized to typical or necessary functions. Often they could not be provided as effectively or efficiently if provided by external sources. A service center develops a rate for the service activity based on actual incurred costs and charges users based on actual usage.
  • An operation that provides services or products for a fee to users principally within the institutional community
13.0 Unoccupied Space Space that at the time of the inventory is either vacant (not assigned to any faculty or staff members) or under renovation.
  • Space that at the time of the inventory is either vacant (not assigned to any faculty or staff members) or under renovation.