As part of TRAC (the Transparent Approach to Costing), Universities are required to allocate staff time by type of activity, split into Teaching, Research and Other activities so that the salary costs can be attributed to these categories.

As well as improving public accountability, this provides an improved understanding of costing and pricing issues on all activities within the University. The time allocation schedule (TAS) data is also a cost driver for the institution's indirect cost rates, which form an important part of full Economic Costing of research projects.