A Service Center (18-Account) provides goods or services at approved rates that are essential in supporting The University of Texas at Austin’s teaching and research functions. The primary purpose for establishing a service center is to allow the university to recover costs incurred for goods or services used and required in support of sponsored research programs or academic needs. A service center can provide services to internal and external users. A service center must meet the following criteria: 1) Operate on a break-even basis. 2) Act as an ongoing activity, not a one-time distribution of expenses. 3) Comply with both university accounting policies and federal guidelines published by the Office of Management and Budget, Circular A-21, Section J., General provisions for selected items of cost.