Your congregation's certified Total Operating Expenses equal the total operating expenses incurred by your congregation during your mostly recently completed fiscal year, less your congregation's contributions to the district or region and the UUA's Annual Program Fund. You may wish to review the APF and GIFT resources guide for calculating your congregation's operating expenses.
Operating expenses may include:
If your congregation accounts for expenses on an accrual basis (that is, if you depreciate capital assets over their useful lives), do not include the actual expenditure on the asset, just the depreciation expense. Congregations using cash basis accounting that do not charge depreciation should include capital expenditures in their Total Operating Expenses.
If you operate a business enterprise that is not a program of the congregation, count the net proceeds of the activity (income minus related expenses) as expenses.
For more information contact data_services @ uua.org.
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Last updated on Tuesday, November 11, 2014.
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