Closing an Inactive Service Center

If operation of a Service Center has ceased and it is to be closed, but the Net Cumulative Balance does not equal zero, the balance must be brought to zero as part of the closing process.

Deficit Balance
A deficit indicates an under-billing of costs. The DLC responsible for the operation of the Service Center must fund the deficit with DLC funds.

Surplus Balance
A surplus indicates an over-billing of costs. The DLC responsible for operation of the Service Center must perform an analysis of the Center’s users to determine the extent to which Federally funded MIT research projects were charged. A journal voucher will then be executed by the Office of Cost Analysis to transfer the portion refundable to the government into a cost collector which returns the overcharge to the government through the F&A process. If it is determined that a full analysis would not be cost effective, the entire surplus will be liquidated.