Deciding Officer
The institutional officer (the Vice President for Research unless there is a conflict of interest) who makes the final determinations in the case and acts as the contact with any sponsors.
Deemed Export
An export of technology or source code (except encryption source code) is “deemed” to take place when it is released to a foreign national within the United States.
Defer Expense
An expense has been recorded for an item purchased from an external entity (non-University department) in advance of its use or consumption. The unused portion of the expense is reclassified and recorded as an asset.
Defer Revenue
Cash is received and revenue is recorded before it has been earned; before the goods or services are provided to external entities (non-University departments). The unearned portion of cash represents a liability or obligation to deliver the goods or perform a service in the future and is reclassified and recorded as such.
Deferred Gifts
A planned gift that can minimize the donor's income and estate taxes.
Degree Structure
The type of baccalaureate degree. Most baccalaureate degrees offered at the University of Minnesota are within the bachelor of arts (B.A.) structure or the bachelor of science (B.S.) structure. However, degrees are also offered within other structures such as the Bachelor of Fine Arts (B.F.A.) or Bachelor of Science in Business (B.S.B.).
Delegatee
Any employee who is officially delegated or transferred the authority to act on behalf of the University, campus, college, or department.
Delegator
Any employee who has authority to take action on behalf of the University, campus, college, or department who transfers ("delegates") his/her authority to another University employee ("delegatee").
Department
The organizational group with which an employee is identified; a department or division within a college or an administrative unit.
Department Card Administrator (DCA)
A person who acts as coordinator for procurement card activity in their department. Typically will be designated by the Department Head or Area Manager.
Department Security ID Badge Coordinator
Departmental contact responsible for Security ID Badge ordering, receiving, distributing, tracking, and training. Also responsible for receiving and distributing if department follows the batch process.
Department Travel Card Administrator
A person who acts as overall coordinator for processing of travel card applications and activity in a vice president unit, academic unit, coordinate campus, or other administrative units.
Departmental Service Gateway Representatives
People who have been authorized by their department head, and trained by OIT, to use OIT's Service Gateway application to manage voice and data services.
Depreciation
The allocation of the cost of an asset over its economic life.
DeptID
Chartfield value that identifies the organization at the University where budgets, staff, or academic programs are managed.
DeptID Trees
Reflect the management structure of the University and rollup information required for reporting, fiscal responsibility and oversight, and/or physical location. The University currently maintains two trees: UM_DEPTID_FISCAL and UM_DEPTID_BUDGET.

Nodes on the budget tree are managed by University Budget and Finance. In the budget tree, each level 4 node is identified by a budget-only DeptID beginning with a "Z," sometimes referred to as the Z-level deptID.

Designated equivalent
A terminal post-baccalaureate degree qualifying the recipient to teach at the university level in his or her field. Example: MFA.
Designated Records Set
Group of items, collections, or groupings of information that include PHI and are maintained, used, collected or disseminated by or for a health care component that are the medical and billing records about individuals maintained by or for the health care component.
Detailed Transactions
A record of an event, activity or request, expressed as data.
Development Officers
Persons, recognized by the foundations, that specialize in soliciting, accepting or managing gifts.
Direct Contact
Positions that involve the possibility of providing care, supervision, guidance or control of minors and/or routine interaction with minors.
Direct Costs
Those costs that can be identified specifically with a particular sponsored project, an instructional activity, or any other institutional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. (OMB Circular A-21, Section D1) Example: Travel is normally charged as a direct cost to a project.
Directed Works
A "work agreed upon between the University and faculty creator(s), the creation of which is based on a specific request by the University and which is supported by substantial University resources beyond those customarily provided to faculty in the respective discipline and University unit." The agreement to create a directed work must be in writing.
Discretionary Increase
A wage increase (incremental, percentage, or lump sum) which may vary in amount from employee to employee within the limits prescribed in the compensation plan and based on job performance.
Dispensing
The preparation or delivery of a drug pursuant to a lawful order of a practitioner in a suitable container appropriately labeled for subsequent administration to or use by a patient or other individual entitled to receive the drug.