|DaFIS||Acronym for the Davis Financial Information System.|
|Debit (to an account)||An increase in expense or a decrease in income. For balance sheet accounts, an increase in assets, or decrease in fund balances or liability accounts.|
|Decision Support (DS)||
|Deferred Income||Income, received in advance, which is not earned income until a later fiscal period.|
|Deferred Maintenance||Maintenance projects for capital assets. For example, painting buildings or repair of roads and sidewalks. Deferred maintenance is administered by the Office of Administration and is primarily funded with categorical funding from the state.|
|Depreciation||The process of allocating the cost of property, plant, and equipment as an expense in a systematic and rational manner to those periods expected to benefit from the use of the asset.|
|Description of Service||A three character code used within the Payroll/Personnel System (PPS) to designate the Pay Type and Pay Category. Every appointment and distribution which is set up on the Employee Data Base (EDB) as well as every pay transaction which is processed contains a DOS code.
Effort reports are generated using the actual payment transactions, and those payment transactions are selected for inclusion either by the DOS code or by an attribute of the DOS code, such as Pay Category, or Type Pay.
DOS code information is available on the ERS: Line Item Detail screen in the Effort Reporting System.
|Direct Costs||Those costs that can be identified specifically with a particular sponsored project or an instructional or institutional activity or with the provision of a particular good or service, and that can be directly assigned to the activity relatively easily with a high degree of accuracy.|
|DOS||See Description of Service.|