LINE OF BUSINESS CLASSIFICATION QUICK GUIDE

Updated August 31, 2012

This summary provides some general guidance for classifying activity into Lines of Business (Research, Clinical, and Education). Activities are classified by their primary purpose or objective using the Project segment of the chart of accounts, not the funding source (Award) or the type of agreement. For example:

·  Sponsored research (grants) and research funded by a gift would both be classified as “Research”

·  An Affiliated Hospital agreement may be classified as either Education or Clinical (and in some cases both), depending upon the type activity required by the agreement

LINE OF BUSINESS
ACTIVITY / RESEARCH / CLINICAL / EDUCATION
RESEARCH
Wet and dry lab research, clinical trials, survey research, technical research, research training grants and fellowships / √
PROGRAMMATIC SUPPORT FOR RESEARCH
Research committee work, core research facilities, proposal development, lab set up / √
FINANCIAL & ADMIN SUPPORT FOR RESEARCH
Grant management, purchasing, financial reporting, research compliance training & management / √
CLINICAL PRACTICE & SERVICES
Patient care, lab services, clinical practice management, clinical contracts, clinical consultations, clinical fellowships / √
PROGRAMMATIC SUPPORT CLINICAL
Clinical committee work, clinical facility management, clinical systems management & support / √
FINANCIAL & ADMIN SUPPORT FOR CLINICAL
Billing, financial reporting, contract management / √
EDUCATION
Graduate & medical student teaching; resident & trainee education programs, YNHH medical directorships / √
PROGRAMMATIC SUPPORT FOR EDUCATION
Library & learning facilities, student support services, residency program administration / √
FINANCIAL & ADMIN SUPPORT FOR EDUCATION
Billing, financial reporting, educational contract management / √

Activities that support multiple lines of missions and cannot reasonably or easily be allocated by Line of Business may be classified as “Administration.” Typical activities that might fall into this category include:

·  General business office staff and expenses / ·  Leave of absence (non-sabbatical)
·  HR administration