Recharge Center funds(pages 78-86) (also known as Internal Service Funds), are setup for activities where the primary purpose is to sell goods or services to other university departments, rather than external parties. These funds are subject to numerous regulations and require significant monitoring by the Grant & Contract Accounting Office. There are restrictions on the net asset balance in the fund and expenses/transfers must be for activities related to the mission of the fund. NDSU follows North Dakota University System Resource Library Accounting Manual (starting at page 73) for these funds.