The University’s approved F&A rate for sponsored programs on which >50% of professional effort will be conducted in or on land, buildings or other space not owned by the University (state agency 207 or state agency 246) where all operation and maintenance expenses are directly incurred by the cost objective specifically benefited or are initially incurred by a Revenue Generating Activity (recharge center/service center) and then allocated to the cost objectives specifically benefitted based on an allocation plan approved by the Office of Business Assets and Cost Recovery. Off-Grounds locations may be privately rented/leased, government-owned, or owned by another university.