General Accounting

Special Fees and Use Charges


These are highlights of the policies and procedure related to applications for lab/equipment/facility use rates. Please read the applicable policy and procedure for a full explanation.

  • A use fee is not required.
  • A use fee is a method of recovering the costs of operating a lab/equipment/facility.
  • The use fee will be based on actual revenue and expenses for the most recent 2 fiscal years and actual use from the logbooks.
  • A use fee will only be approved if $5,000 of revenue is estimated for new fee requests or is generated for existing use fees in one of the 2 previous fiscal years.
  • In order to achieve this $5,000 threshold, equipment may be grouped.
  • An allowable fiscal year end balance of +/- 5% of revenue is permitted.
  • All users must be charged the same fee. Departments may choose to subsidize use.
  • Certain costs, associated with lab/equipment/facility may not be allowable in the rate calculation.
  • A percentage of each use charge dollar is returned to a corresponding use index (D99xxx) in the form of overhead return.
  • Extraordinary expenses may be amortized over 4 years.
  • Logbooks must include all use and be retained for 7 years.
  • Monthly billings (IBs) should be prepared.

Policy and Procedures


Special Fees and Use Charges

Establishing and Reviewing Use Charge Rates


PDF Format


For new and non-amortized accounts.

System Requirements

The USE RATE FORM MUST BE PRINTED FOR SIGNING and SAVED DIGITALLY after completion. Full Adobe Acrobat Standard or Professional is required to save the form entries. If you or your organizational unit do not have access to Acrobat Pro, contact the Michigan Tech Campus Bookstore to obtain an educationally-priced license. The campus library also provides access to Adobe Acrobat 7 Professional in the Digital Studio service.

Adobe Free Reader will permit printing of completed form, but not saving.


Sue Laajala
Special Fees and Use Charges Committee Representative
Director of General and Auxiliary Fund Accounting

Accounting Services
General Accounting

Telephone: (906) 487-2242
Fax: (906) 487-2245
Third Floor Lakeshore Center
1400 Townsend Dr.
Houghton, MI 49931-1295

Last updated March 11, 2008