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Section 5 - Revenue, Income, and Receivables

Section 5.2 - Revenue Accounts

Date: 5/2/05 - Approved: Finance Board, editorial change 12/12/07

Revenue from unit sales of goods and/or services is credited only to managed accounts created for a specific purpose as authorized by the A.S. Finance Board.

TYPES OF OPERATING REVENUE ACCOUNTS

There are six types of operating revenue accounts that may be authorized for an individual unit to receive revenue expenditure authority depending upon the type of activity generating the revenue.  These units furnish services and goods primarily to individual students, campus community general public and AS staff, and charge fees directly to the service. 

• Aztec Center – Revenue is earned by renting facilities and services to both University and Non-University customers and providing commercial leasing to businesses.  The facilities consist of various sized meeting rooms all located within the Aztec Center building located on the University Campus.  Services consist of various equipment rentals and labor required to operate the equipment.
• Campus Recreation – Revenue is earned primarily by daily and monthly fees charged to use the recreational facility located on the University Campus.  Additional revenue is earned by classes that are given both on and off campus.  The campus bowling center located within the Aztec Center and the Aztec Aquaplex is also part of Campus Recreation.
• Children’s Center – Revenue is earned by parent fees for the use of the day care facility which is located on the University Campus. 
• Cox Arena – Revenue is earned by renting the facility to various University departments and to event promoters and other non-university customers that rent either the Cox Arena or the Open Air Theatre for various types of events.  Both of these facilities are located within the University Campus.
• Daily Aztec – Revenue is earned primarily by selling advertisement to various University departments and to customers outside of the University. This office is located within the University Campus.
• Mission Bay Aquatic Center – Revenue is earned by charging rental fees for various type of aquatic equipment, Summer Camps held at the center, services for classroom and water safety instruction, user fees for University classes, etc.  This facility is located off campus in the Mission Beach area of San Diego, CA.

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