Purpose
Overview and Definitions
Establishing a Service Center
Collection of Costs
Equipment Purchases and Depreciation
Inventories
Establishment of Billing Rates
Billing Procedures
Intellectual Property Use in a Service Center
Review Procedures
Closing Service Centers

Appendix A: Example of a Service Center Proposal

Appendix B: Retail Operation Markup Percentage Calculation Example

Appendix C: Standard Service Center Rate Calculation Example

Appendix D: Time and Materials Rate Calculation Example

Appendix E: Multiple, Related Service Rate Calculation Example

Appendix F: Equipment Useful Lives

Appendix G: Examples of Equipment Journal Entries

Appendix H: Contact Information

Glossary