Kentucky Council on Postsecondary Education

Space Assignment Categories Reported

01 Instruction Activities carried out for the express purpose of eliciting some measure of educational change in a learner or group of learners. For example, space utilized for general academic instruction, vocational/technical instruction, special session instruction, community education, and preparatory/remedial/developmental instruction activities may be included.
02 Research Activities intended to produce one or more research outcomes – including the creation of knowledge, the organization of knowledge, and the application of knowledge – is included within this category. Any space used in support of research activity that may be conducted with institutional funds or under the terms of agreement with an agency external to the institution may be included.
03 Public Service Activities established to make available to the public the various resources and capabilities of the institution for the specific purpose of responding to a community need or solving a community problem (activities established primarily to provide non-instructional services beneficial to individuals outside the institution).
04 Academic Support Activities established to provide support services for the institution’s primary missions – instruction, research, and public service. This category includes areas such as libraries, museums and galleries, audio-visual services, academic computing support, ancillary support, academic administration, academic personnel development, and course and curriculum development.
05 Student Services Those activities that contribute to the emotional and physical well- being of students, as well as to their intellectual, cultural, and social development outside of the context of the institution’s formal instruction program. For example, student services administration, admissions, registrar, social and cultural development, counseling and career guidance, financial aid, and student health services may be included in this category.
06 Institutional Support Central executive-level activities carried out in direct support of one or more of the instruction, research, and public service programs. For example, activities related to the central executive-level management, long-range planning and operation of the entire institution, planning activities related to fiscal operations space management, human resources, administrative data processing, campus security and support services to faculty and staff not operated as an auxiliary enterprise may be included.
07 Operation and Maintenance of Plant Activities that support physical plant administration, building maintenance, custodial service, utilities, landscape and grounds maintenance, and major repairs and renovations.
08 Auxiliary Enterprises Activities associated with the operation of auxiliary enterprises. An auxiliary enterprise is an entity that exists to furnish goods or services to faculty, staff, or students and that charges a fee directly related to, though not necessarily equal to, the cost of the goods or services.
09 Hospitals Activities associated with the patient-care operations of a university- operated hospital. This category includes direct patient care, health care supportive services, administration of hospitals, and physical plant operations for hospitals.
10 Independent Operations Activities that are owned or controlled by the institution as investments, and which are financed as part of the institution’s current operations.
11 Unassigned Facilities that are not in use at the time of the inventory.
12 Leased Space owned by the institution but leased to and occupied by a non-affiliated group.


SOURCE: “College and University Business Administration: Financial Accounting and Reporting,” National Association of College and University Business Officers.

Last Updated: 4/5/2024