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University of Colorado Denver | Anschutz Medical Campus

University of Colorado Denver

Plant Fund / Cost Accounting

This area performs all accounting functions related to the Plant Fund. The Plant Fund is the part of the general ledger used to record long lived assets, replace property, retire debt and record the cost of assets. A more specific list of the area's activities is as follows:

  • Calculate Facilities and Administrative (F&A) Cost Rates. The F&A rate proposal is the process that the university uses to calculate real and necessary indirect costs incurred which are not readily identified with specific projects or activities. Sponsored Program indirect costs are reimbursed by the Federal Government and other agencies via a negotiated F&A rate;
  • Calculate Cost Allocation Rates (aka. GAR & GIR). The rates are used to allocate indirect costs related to auxiliary activities to university internal and external activities;
  • Perform all functions related to the crossover of university financial information to the Colorado Financial Reporting System (COFRS);
  • Reconcile and distribute pooled Treasury investment income;
  • Maintain all allocations applicable to the university in the university financial system;
  • Compile and maintain all capital asset information in Fixed Asset Tracking System, FAST, for the university;
  • Compile and maintain space information in WebSpace System for the university.


Capital Assets:




Pooled Investment Earnings (PIE)



University of Colorado Denver

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