Oregon State University

206 Surplus Sales

Fiscal Operations Manual
Section 200: Revenue (Internal)
Effective: 01/01/2003
Revised: 11/01/2010


The Surplus Property Unit within the Department of Business Services handles sales of surplus furniture, equipment, and supplies.  Internal income comes from sales to OSU departments or other OUS institutions where no cash is received.

As a Service Center, Surplus Property takes a percentage of the sales for their services.  The remainder of the proceeds is forwarded to OSU departments.  All sale proceeds disbursements take place at the end of each month during the month-end closing process.  When the sale is an internal sale within OSU, the selling unit receives a service credit (internal sales reimbursement) 79350 “Resale of Equipment Reimbursement” rather than a distribution of revenue/cash.

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