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Service Unit Billing (SUB)


University of Michigan (U-M) units that provide services or goods for a price to other U-M units are commonly referred to as "Service Units" or "Recharge/Rebill Units". These units use the M-Pathways Procurement module to process Service Unit Billing (SUB) vouchers that record their revenue as well as the charge to the other unit.

SUB/Recharge Units

To become a unit that processes SUB vouchers, you must work with three U-M Finance offices:

  • The Office of Financial Analysis authorizes the establishment of a service unit and approves the recharge rates in accordance with university policy and federal regulations.
  • Supplier Maintenance establishes the M-Pathways Supplier ID for the authorized service unit.
  • The Shared Services Center approves system access requests to submit SUB M-Pathways (email Phone: 734-615-2000 option 3 for Finance then option 4 for Accounting customer service).

After authorization and system access is granted, the service unit electronically submits SUB voucher files in M-Pathways via a template upload process. With SUBs, the service unit controls the frequency of their receipt of revenue.

Service Unit Billing (SUB) Template

SUB Excel Loader Template

The SUB voucher process in M-Pathways begins with the SUB Excel Loader Template (revised September 2014).

Download and save the reusable template to your computer.

Instructions for using the template and the SUB process (listed below) are in My LINC.

  • Create the SUB Data File
  • Upload a SUB File Using the File Attach Process
  • SUB File Error and Warning Message Descriptions
  • SUB Excel Loader File - Field Descriptions

To open the resources page, use a keyword search of "sub" or navigate from the My LINC Catalog using the following path: Financials > Procurement > Service Unit Billing.

SUB Data on Reports

While Service Units view the SUB data from the revenue perspective, the units being charged see SUB data as expenses on their Statement of Activity and Voucher Detail reports. For more information, see the Voucher Detail Expense Report field description document in My LINC.

Voucher Detail

Note: The level of SUB voucher detail in financial reports depends on the level of detail the service unit enters in the SUB template.

SUB data is also available in the Financial data set in the U-M Data Warehouse.

For Assistance, Questions or Help

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