2011-2012 County-Wide Cost Allocation Plan

REAL ESTATE SERVICES
AAA RPR/RNT
STATEMENT OF FUNCTION
Real Estate Services is responsible for managing real property rented and purchased for County projects
and facilities. Services include appraisals, acquisitions and relocation assistance. Real Estate Services
negotiates and recommends land leases, rentals, sales and purchases, and disposes of all real property
deemed to be surplus.
The costs allocated include:
DESCRIPTION OF COSTS
(1) Current Expenditures:
Salaries and employee benefits, services and supplies (net of abatements and encumbered
amounts), interest on leased/purchased equipment, interfund charges, and payments on
prior-year encumbrances;
(2) Computer Software Depreciation Expense:
Straight-line method over 36 months of the acquisition cost of computer software;
Equipment Use Allowance:
6.67% of the acquisition cost of capitalized equipment;
(3) Space Use Allowance: 2% of building acquisition costs; and
(4) Unbilled Utilities Costs.
The Net Allocable amount is allocated to all benefiting entities based on job costs. Real Estate Services job
costs are charged to specific job numbers, and then to the benefiting entities. Job costs for buildings with
multiple occupants are allocated based on square footage.
Revenues and program reimbursements for services provided by Real Estate Services are credited against
the applicable entity's share of 1st Allocation costs.
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