Rates are calculated by the Office of Research and Sponsored Program Accounting and revised annually on July 1st. All rates are consistent with federal guidelines and university policies and are approved by the Vice President for Research. Expenses are totaled for each instrument and divided by the usage. Internal rates are subsidized by the University and are applicable to UND users and partner institutions within CTSI. External academic rates (for non-CTSI academic institutions and government laboratories), and industry rates reflect unsubsidized cost.