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Service Departments

A service department is an ongoing activity that provides a product or service to other University departments. The revenues from interdepartmental transactions are treated as reductions of expense to the service department. If external sales occur, they are considered incidental. All service departments are required to operate on a break even basis.

Below is a guide for use by WVU departments when developing rates for service departments. It provides general parameters of rate structure and development concentrating on type of department and customer.

Rate Guide [pdf]