Use of someone else’s equipment, facilities, or other resources for our own private gain is really a form of theft. Upholding the honesty, integrity, and dignity of the professions requires that we avoid such actions. Not only should we offer reimbursement for such use, it is critical the permission and the offer of reimbursement should occur before the use of the resources, not after the fact. It is important to note that there might be legal issues surrounding such use, such as liability or intellectual property ownership that also should be addressed prior to use. For those working in an academic environment, this is a very gray area. Colleges, universities, and research institutes, provide laboratories, equipment, and other facilities for faculty use in teaching, research and development. Use of these facilities for private consulting on a limited basis is often condoned (or even encouraged) as it elevates the reputation of both you and your institution. But excessive use constitutes a conflict of interest issue as the work you do could very well be a contract with the institution with subsequent overhead and other benefits accruing to the institution. As with other conflict of interest concerns, full disclosure to the affected parties is critical. [There are also some thorny liability and intellectual property issues as well. To what extent does the institution stand behind the work of its faculty who are engaged in professional consulting activities using institutional property? To what extent does the institute have an ownership interest in the work carried out on their premises with their equipment?]