Internal Sales Activity is defined by a CU Boulder policy that provides guidelines for establishing, costing, pricing and administering sales and the sale of services between internal (CU system-wide) departments. Specifically, certain goods and services are "most effectively provided" within the university, although those same goods and services may be available commercially. The ISA controls the cost of providing the goods or services and the charge system is applied uniformly and in compliance with government regulations. Under the Internal Sales Activity, Revenue Account Codes are set up by fund type.

See the below chart for specific RACs:

EPC is an attribute at the program level. To find your program in PeopleSoft Finance, navigate to General Ledger > ChartFields > Program. Once you find your program, click on the "program CU attributes" tab to find the EPC.

If using ID Revenue for the selling unit, the purchasing unit must record an ID Expense. More information about Auxiliary Enterprises and Internal Service Centers is below.

ID Account Overview
Per GASB, the correct revenue and expense accounts must be used whenever one campus department purchases goods or services from another campus department. Specifically, for every transaction in which the selling department is not categorized as either an Auxiliary Enterprise (EPC 2000) or an Internal Service Center (EPC 2100), the departments involved must use an ID Account on the purchasing document. The ID refers to Interdepartmental transactions.

  • ID accounts must be used on both the expense and revenue side of the transaction.

  • Sales to Fund 80 FOPPS cannot use the ID revenue and expense account coding.

To assist departments in complying with this requirement, a list of Auxiliary Enterprise and Internal Service Centers are available below. Whenever a campus department makes a purchase from a department that is not included on either the Auxiliary Enterprise or Internal Service Center list, one of the ID account codes must be used. When making a purchase from an Auxiliary Enterprise or an Internal Service Center, use a regular expense account as though the purchase were being made from an off-campus vendor.

Auxiliary Enterprise List CU-Boulder (EPC 2000) (NACUBO Enterprises)

When departments make a purchase from one of the Auxiliary Enterprises on this list (EPS 2000) below, they do not use an ID Account. Instead, use a regular expense account as though the purchase were being made from an off-campus vendor. The revenue is recorded in auxiliary enterprise revenue accounts 280000–289999.

NACUBO Auxiliary Enterprises: Dept Names/Operations (EPC 2000)








Internal Service Centers CU Boulder (EPC 2100) - Updated July 2013 (in FOPPS order)

When departments make a purchase from one of the Internal Service Centers on this list, do not use ID Accounts. Instead, use a regular expense account as though the purchase were being made from an off-campus vendor. The ISC records interdepartmental sales as IN revenue in account range 380000–389999. Sales to entities outside the university or to Fund 80 (Agency) FOPPS are recorded as miscellaneous revenue, accounts 325000–334997. All ISCs are generally isolated in fund 28 (except for Cogen and Telecomm in fund 20) and the only revenue they have is IN and miscellaneous.

Internal Service Centers CU Boulder

Additional Links

ID Revenue Accounts and ID Expense Accounts (Debit)
Internal Sales Activity - Chapter 13 of The Guide
FY16 Rate sheet
Rate Sheet for multiple products
Rate Sheet for multiple services

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