The annual compensation paid by the University of Florida for an employee’s appointment, whether that individual’s time is spent on research, teaching, patient care, or other activities. By definition, an individual’s total University effort must equal 100% – never more or less – regardless of the number of hours worked or the appointment percent. For the purposes of determining Institutional Base Salary for compliance with 2 CFR 200, not all activities undertaken in an individual’s professional capacity are included in activities compensated by IBS.