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An external customer is defined as a non-university entity. Many external customers can be identified because they pay by cash, check, or credit card. This includes students, faculty and staff, and fund 80 (agency fund) speedtypes. This category specifically excludes other CU campuses, which are considered internal customers.

• The price chargedÌýto all external customers may not be less than the product's cost or less than what an internal customer would be charged for the same good/service.Ìý
• The price charged to external federal customers should be no more than the cost of the product plus a 60-day reserve allowance.Ìý
• The price charged to external nonprofit and external corporate customers may not be less than the cost to external federal customers and may include a profit component.Ìý

Campus units may earn revenues by selling goods and services to entities outside of the University (also known as External Sales Activities or ESAs). These revenues will typically be recorded as Auxiliary Operating Revenues, Sales and Services of Educational Activities (SSEA) rev