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| Policies and Procedures - Space Utilization Indirect Cost (IDC) Codes - Reference List (Last Updated 06/08/2009) The Indirect Cost (IDC) codes in the Space Utilization System identify the activities (functions) in each room. Each room is assigned a single function code (with a percentage of 100%) if it is used for a single purpose. If a room serves multiple purposes then multiple codes can be entered with a percentage for each. Total percentages for each room must sum to 100%. The percentages must reflect the usage of the room over the 12 months of the fiscal year being surveyed. Please consult the Indirect Cost Office's web page on Space Utilization for additional information on the University's Space System and annual Space Survey. Instruction Activities Research Activities Clinical Activities
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