PROGRAM CODE DEFINITIONS
AUXILIARY ENTERPRISES
Auxiliary
Enterprises. Auxiliary enterprises
are essentially self-supporting business entities and activities that exist for
the purpose of furnishing goods and services primarily to students, faculty,
staff, departments or to the general public to meets needs relating to Clemson
University 's mission. The
distinguishing characteristic of an auxiliary enterprise is that it is managed
as an essentially self-supporting activity.
Direct and indirect costs are included, whether charged directly
as expenditures or allocated as a proportionate share of costs of other
departments or units using full costing methods.
901.
Auxiliary
Enterprises
This category includes expenditures for all auxiliary enterprises,
as defined above, except for intercollegiate athletics.