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Facilities Space Reporting Manual

The primary purpose of the Space Inventory is to maintain accurate information about space owned or rented by the University. This information is used for a variety of purposes, predominant among them, the required annual update by Texas Higher Education Coordinating Board and the calculation of the Indirect Cost Rate that is applied to Sponsored Research. The Space Inventory provides a basis for the allocation of selected indirect costs, including building and equipment depreciation costs and some operation and maintenance (O&M) costs.