Core Research Facilities (CRFs) are centralized, shared resources that provide scientific and clinical investigators access to instruments, technologies, services, and technical expertise. The typical core facility is a discrete unit within an institution and may have dedicated personnel, equipment and space for operations. Institutions may determine that establishing a core facility is appropriate to address the need for services based on a variety of expected advantages which may include, but are not limited to, assuring access to resources or services required to address institutional needs; providing for required compliance with applicable regulations and institutional policies; and achieving economies of scale. Accordingly, these facilities can take many forms to address institutional needs and objectives. Core facilities may be fiscally supported by institutional funds, government funds, external revenue, other funding, or any combination of these. No matter the source of funding for a core facility, the costing issues discussed in this document should be observed if government sponsored funds are charged for the use of a core facility or provide general support to establish or operate the facility.