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Glossary

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
Current liabilities Liabilities whose liquidation is reasonably expected to require the use of resources classified as current assets or the creation of other current liabilities within the next year. May include accounts payable, accrued salaries and wages, deferred revenues, and long term debt current portion, among others.
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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education