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.