Surplus/Gain

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Stanford: A surplus occurs when the service center’s revenues exceed expenses. To the extent that a surplus is WITHIN the 5% or 15% break-even range, that surplus must be carried forward and the budget/rates adjusted in the following period to zero out the PYB. Surpluses beyond the 5% or 15% break even range must be eliminated through a yearend rebate journal which pro-rates the entire surplus amount to all users based on their actual activity.