The 'Adjusted Direct Cost Balance' is the amount remaining in the account that may be spent or charged for direct costs, excluding all capital equipment Objects 82xx). It is calculated by subtracting the non-capital equipment direct expense and encumbrance transactions from the related current expense budget. (Adjusted Direct Cost Balance = Direct Cost Balance – Capital Equipment)
Capital equipment (objects 8200-8200) are not included. As they may greatly skew the projected spending rate. (See also Direct Cost Balance)
Spending Rate of Sponsored Accounts by Area
11/04/98 updated