Building Depreciation

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ramp_service_centers_administeringBuilding Depreciation Costs on the CG-006 Form

Before reviewing the Building Depreciation section example that follows, note the following basics concerning building depreciation:

  • The Building Depreciation charge is based on Current Year Building Depreciation cost (net of federal funding) multiplied by the percentage of building square footage occupied by the service center. (Example follows.)
  • Always check the most current campus buildings depreciation and square footage (excerpts illustrated below) for the latest figures. The spreadsheets are updated annually and may contain some interim updates, so be sure to access the latest online version for current figures.


  • Room Square Footage must be confirmed from FM:Interact. If you do not have access to FM:Interact, please contact your College Service Center Contact or Brent Lemons at the Contracts and Grants office to confirm the square footage.

Building Depreciation Example

The Building Depreciation section of an example, along with its explanation of the calculations, is displayed below.