The proceeds and costs of the UAS are distributed over service areas defined as follows within costs and services: Basic education: All services associated with teaching and education of students on bachelor, master and diploma programmes at the UAS. Further education: All services primarily for the teaching and training of students in further education (MAS, EMBA) and teaching certificates Certificate/Diploma of Advanced Studies). Applied research and development (aR&D): All services to acquire new knowledge, provided they are oriented to specific, practical goals to produce new materials, products and devices, new processes, systems and services etc. Service: Consulting, studies and reports, etc. plus further education events excluding post graduate activities. Note: When calculating UAS costs, the costs of cursory further education are allocated to the "service" cost carrier, while the UTE allocate these costs to the "further education" cost carrier. Both cost carriers are therefore not fully comparable between the UAS and UTE
