The University’s approved F&A rate for sponsored programs on which >50% of professional effort is conducted in or on land, buildings or other space owned by the University (state agency 207 or state agency 246) and land, buildings or other space leased by the University where the operation and maintenance expenses are incurred by non-sponsored University funding sources, e.g., state or local award types, and cannot be readily and specifically assigned to a particular project or cost objective. For the purposes of this policy, On-Grounds locations do not include leased land, buildings, or other space where all operation and maintenance expenses are initially incurred by a Revenue Generating Activity (recharge center/service center) and then allocated to the projects or cost objectives specifically benefitted based on an allocation plan approved by the Office of Business Assets and Cost Recovery.