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The Operating Unit chartfield defines a financial reporting entity. These entities are established by management and are funded from: (1) Church appropriation and student tuition, (2) revenue generated from support units and educational related activities, (3) donor contributions, (4) research grants and contracts, or (5) investment income generated from endowment funds.

Operating Units are eight characters in length and begin with either a two-digit Fund number or an eight character alphanumeric Project number (e.g. R0601020). Operating Units are also sometimes referred to as “Accounts” because funds are separately accounted for within Operating Units.

Project Operating Units typically have a beginning and ending date that requires project rather than period based reporting. The initial letter of a project Operating Unit identifies the type of activity the project is associated with:

Project TypesProject Description
Used for campus construction or other such projects
Used to accumulate costs associated with developing distance learning curriculum
Used by KBYU to accumulate costs associated with production development
Used for sponsored research activities that are funded by external agencies
Used by Creative Works to track royalty related expenditures and revenues
Used by the MTC to accumulate curriculum development costs

Requests for new Operating Units are made by completing the appropriate chartfield setup form. There are specialized setup forms for designated, restricted, and endowment fund Operating Units. Forms also exist to freeze or inactivate an Operating Unit. Setup forms can found on the Financial Services web site under the following menu "Operating Unit Setup Forms".