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Other Income-Producing Activity (OIP)

This page contains technical details on SSEA Other Income-Producing Activities.


Like Recharge Activities, Other Income-Producing Activities provide goods or services to a wide range of customers that include non-UC users, students, faculty, staff and other campus departments. These activities generally do not use conventional rate methodologies, and/or cannot be classified as an Auxiliary Enterprise, Recharge Activity, Medical Center Activity, Labor Clearing Activity, or Service Agreements by Non-Recharge Units.

Due to strict federal costing principles, Other Income-Producing Activities, except conferences, publications and certain rentals of space, should not have any recharges to federal funds/sponsored research projects.

Other Income-Producing Activities frequently use contracts referred to as service agreements. A service agreement is a written legal agreement between the University and a non-UC source containing terms and conditions under which goods or services are to be furnished by the University. Service agreements must be signed only by persons having UCSD contracting authority.

To discuss establishing an Other Income-Producing Activity, please submit a ticket using the UC San Diego Services & Support portal.

Examples of Recharge activities at UC San Diego

These activities include but are not limited to:

  • Sales of surplus property
  • Intercollegiate Athletics
  • University Events ticket sales
  • Theatre and Music ticket sales
  • Orientation programs
  • Publications
  • Academic course material
  • Royalty, copyright, material transfer agreements and other similar agreements negotiated by Technology Transfer and Intellectual Property Services (TTIPS)
  • Campus recreation class fees and intramural sports participant fees
  • Recharges assessing Imprints for use of Library space for copy machines (income sharing distribution from approved Recharge Activity)
  • Service Agreements that are not part of approved Recharge Activities
  • Conferences
  • Editorship of professional organization journal/newsletter/magazine (cannot be used for editing service contracts)
  • Short term/Day use space rentals
  • Long term real estate rentals

Editorship Funds

Editorship funds are established for professional journals. Service contracts for editing services cannot be recorded in editorship funds. Editorship funds must follow the same processes as typical other income producing funds.


For conferences that have corporate sponsorships, UCOP has determined that almost all corporate sponsorships are gifts. Therefore, all corporate sponsorships must be processed through the Gift Processing office.

For conferences which include non-UC guests or any type of entertainment, the portion paid by departments must be processed through the Travel/Entertainment office.

Occasionally, conferences may be co-sponsored by a federal or other restricted fund, which cannot accept Recharges or other conference fees. In those cases, it may be necessary to have both a conference fund and a restricted fund. Conference fees will be recorded in the conference fund and costs will be split between the conference fund and the restricted fund.

Conferences occasionally charge a reduced fee to students. This is acceptable so long as all qualifying conference payers are paying the same rate.

All conferences will follow the same processes as typical Other Income-Producing Activities.

Cost & Fund Treatment

Rates must be sufficient to recover all costs to be charged to the activity, including the overhead cost recovery rate for non-UC users. Goods sold to the general public may be subject to California sales tax. Therefore, sales tax, if applicable, must also be recovered. However, because federal restrictions allow space rentals to be market-driven, rentals follow a different methodology from other income-producing activities.

Certain activities are assessed an administrative overhead recovery assessment by the campus, instead of the Differential Income overhead assessment. Select this link to view the current rate.

The funds balance for most other income-producing activities will be operated on a no-gain/no-loss basis. Some activities are allowed to accumulate a surplus balance at the discretion of the activity’s Vice-Chancellor. Deficit balances must be corrected immediately.

Governing Policies

Accounting Treatment

The fund number ranges are anywhere between 60000A through 69999Z, except 63XXXX.

A budget must be established for each activity in accordance with campus budget procedures. The department requests an “xxBDxxx” index from the budget office. The department prepares a Transfer of Funds to record the expected revenues and Recharges.

Find answers, request services, or get help from our team at the UC San Diego Services & Support portal.