UCD Accounting Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z List All Terms

Term Definition

NCRR Cost Manual A manual titled, "Cost Analysis and Rate Setting Manual for Animal Research Facilities" that is published by the National Center for Research Resources (NCRR) at the National Institutes of Health (NIH). The manual defines cost accounting principles for animal research facility rates.

Non-Professional Currently defined as non-exempt employees under Fair Labor Standards Act (FLSA), and therefore entitled to overtime pay for time paid in excess of 40 hours per week.

Non-university Client For a recharge activity, a client from outside the UC system and therefore a client who is not a university client. A non-university client pays non-university differential (NUD) when purchasing goods or services from UC Davis.

Non-University Differential (NUD) A percentage surcharge assessed to a non-university client, in addition to the recharge rate. NUD is the UC Davis mechanism for recovering the indirect (or overhead) costs for a recharge activity from non-university clients.

Term	Definition
NCRR Cost Manual	A manual titled, "Cost Analysis and Rate Setting Manual for Animal Research Facilities" that is published by the National Center for Research Resources (NCRR) at the National Institutes of Health (NIH). The manual defines cost accounting principles for animal research facility rates.
Non-Professional	Currently defined as non-exempt employees under Fair Labor Standards Act (FLSA), and therefore entitled to overtime pay for time paid in excess of 40 hours per week.
Non-university Client	For a recharge activity, a client from outside the UC system and therefore a client who is not a university client. A non-university client pays non-university differential (NUD) when purchasing goods or services from UC Davis.
Non-University Differential (NUD)	A percentage surcharge assessed to a non-university client, in addition to the recharge rate. NUD is the UC Davis mechanism for recovering the indirect (or overhead) costs for a recharge activity from non-university clients.

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