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The online version of the IPEDS Glossary provides definitions for almost 500 postsecondary-related terms used in the collection and dissemination of IPEDS data.

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Term Definition Related terms
Restricted-nonexpendable (net assets) Net assets of GASB institutions subject to restrictions that prohibit the expenditure of the net assets in perpetuity. Restrictions exist when constraints placed on use are either (a) externally imposed by creditors, grantors, contributors, or laws and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Permanent endowments are the most common example.
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National Center for Education Statistics -
U.S. Department of Education