I agree with not including medical or hospital costs unless they were to relate to students. It would be hard to justify facility and $multi-million equipment costs of Reagan Medical Center (“RMC”) with its 520 beds by depreciation or whatever means to students. The cost of doctors who would be contracted to take care of the patients in the RMC would neither be included, unless the benefit to undergrads would be allocable, but it’d have to be pretty small even though undergrads would have some research involvement within RMC. The Geffen SOM costs would, though, have larger tendrils of benefit to undergrads which is housed in a few places within the complex.
The cost of the Sameuli Engineering building would have to involve undergrads and grads. This building houses classrooms and labs for both sets of students. Perhaps UCLA could allocate the cost of the building according to the proportion of undergrads ~ 3,924 to grads, ~ 2,237 (2018 figures). Then the equipment costs would also be included on top of that. The instruction would involve the engineering professors but also the stipends of doctoral students who are TA’ing undergrads. There’d have to be some allocation of research to undergrads as there would be benefit to them also.
It sounds pretty complicated, because the benefits of all grad programs do benefit undergrads, exclusive of say, the vast majority of stuff at RMC. Additionally, I don’t know how the economies of scale could be adjusted for really small STEM colleges like Cal Tech to medium and large enrollment campuses. JPL is affiliated with the University, so how much of this is included in its costs of educating students, particularly undergrads?