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Digest of Education Statistics
2006 Tables and Figures All Years of Tables and Figures Most Recent Full Issue of the Digest


Table 347. Expenses of public degree-granting institutions, by type of expense and type of institution: 2003–04
Type of expense Expenses (in thousands) Percentage distribution of expenses Expense per full-time-equivalent student
Total 4-year 2-year Total 4-year 2-year Total 4-year 2-year
1 2 3 4 5 6 7 8 9 10
Total expenses $205,068,500 $167,654,408 $37,414,092 100.0 100.0 100.0 $22,202 $30,167 $10,170
Operating expenses 198,321,711 161,575,599 36,746,112 96.7 96.4 98.2 21,471 29,073 9,988
Instruction 56,767,947 42,287,792 14,480,155 27.7 25.2 38.7 6,146 7,609 3,936
Salaries and wages 39,431,881 29,290,396 10,141,485 19.2 17.5 27.1 4,269 5,270 2,757
Research 21,408,497 21,394,125 14,371 10.4 12.8 # 2,318 3,850 4
Public service 8,981,907 8,293,533 688,374 4.4 4.9 1.8 972 1,492 187
Academic support 13,613,774 10,904,235 2,709,539 6.6 6.5 7.2 1,474 1,962 736
Student services 9,426,787 6,062,776 3,364,011 4.6 3.6 9.0 1,021 1,091 914
Institutional support 16,849,813 11,691,429 5,158,384 8.2 7.0 13.8 1,824 2,104 1,402
Operation and maintenance of plant 12,611,040 9,469,470 3,141,570 6.1 5.6 8.4 1,365 1,704 854
Depreciation 8,999,651 7,586,394 1,413,258 4.4 4.5 3.8 974 1,365 384
Scholarships and fellowships1  8,172,682 5,123,190 3,049,492 4.0 3.1 8.2 885 922 829
Auxiliary enterprises 15,705,951 13,680,554 2,025,397 7.7 8.2 5.4 1,700 2,462 551
Hospitals 18,471,970 18,471,970 0 9.0 11.0 0.0 2,000 3,324 0
Independent operations 736,799 711,188 25,612 0.4 0.4 0.1 80 128 7
Other operating expenses and deductions 6,574,893 5,898,943 675,949 3.2 3.5 1.8 712 1,061 184
Nonoperating expenses 6,746,790 6,078,810 667,980 3.3 3.6 1.8 730 1,094 182
Interest 2,679,502 2,240,096 439,406 1.3 1.3 1.2 290 403 119
Other nonoperating expenses and deductions 4,067,287 3,838,714 228,574 2.0 2.3 0.6 440 691 62
# Rounds to zero.
1 Excludes discounts and allowances.
NOTE: Degree-granting institutions grant associate's or higher degrees and participate in Title IV federal financial aid programs. Includes data for public institutions reporting data according to the Financial Accounting Standards Board (FASB) questionnaire. Detail may not sum to totals because of rounding.
SOURCE: U.S. Department of Education, National Center for Education Statistics, 2003–04 Integrated Postsecondary Education Data System, Spring 2004 and Spring 2005. (This table was prepared October 2006.)

2006 Tables and Figures All Years of Tables and Figures Most Recent Full Issue of the Digest