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Table 348. Expenses of public degree-granting institutions, by type of expense and type of institution: 2003-04 and 2004-05
Year and type of expense Expenses (in thousands of current dollars) Percentage distribution of expenses Expense per full-time-equivalent student
in current dollars
Expense per full-time-equivalent student
in constant 2006–07 dollars
Total 4-year 2-year 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 11 12 13
2003–04                        
Total expenses $205,068,500 $167,654,408 $37,414,092 100.0 100.0 100.0 $22,192 $30,166 $10,158 $24,344 $33,092 $11,144
Operating expenses 198,321,711 161,575,599 36,746,112 96.7 96.4 98.2 21,462 29,072 9,977 23,543 31,892 10,945
Instruction 56,767,947 42,287,792 14,480,155 27.7 25.2 38.7 6,143 7,609 3,932 6,739 8,347 4,313
Salaries and wages 39,431,881 29,290,396 10,141,485 19.2 17.5 27.1 4,267 5,270 2,754 4,681 5,781 3,021
Research 21,408,497 21,394,125 14,371 10.4 12.8 # 2,317 3,849 4 2,541 4,223 4
Public service 8,981,907 8,293,533 688,374 4.4 4.9 1.8 972 1,492 187 1,066 1,637 205
Academic support 13,613,774 10,904,235 2,709,539 6.6 6.5 7.2 1,473 1,962 736 1,616 2,152 807
Student services 9,426,787 6,062,776 3,364,011 4.6 3.6 9.0 1,020 1,091 913 1,119 1,197 1,002
Institutional support 16,849,813 11,691,429 5,158,384 8.2 7.0 13.8 1,823 2,104 1,401 2,000 2,308 1,536
Operation and maintenance of plant 12,611,040 9,469,470 3,141,570 6.1 5.6 8.4 1,365 1,704 853 1,497 1,869 936
Depreciation 8,999,651 7,586,394 1,413,258 4.4 4.5 3.8 974 1,365 384 1,068 1,497 421
Scholarships and fellowships1  8,172,682 5,123,190 3,049,492 4.0 3.1 8.2 884 922 828 970 1,011 908
Auxiliary enterprises 15,705,951 13,680,554 2,025,397 7.7 8.2 5.4 1,700 2,462 550 1,864 2,700 603
Hospitals 18,471,970 18,471,970 0 9.0 11.0 0.0 1,999 3,324 0 2,193 3,646 0
Independent operations 736,799 711,188 25,612 0.4 0.4 0.1 80 128 7 87 140 8
Other operating expenses and deductions 6,574,893 5,898,943 675,949 3.2 3.5 1.8 712 1,061 184 781 1,164 201
Nonoperating expenses 6,746,790 6,078,810 667,980 3.3 3.6 1.8 730 1,094 181 801 1,200 199
Interest 2,679,502 2,240,096 439,406 1.3 1.3 1.2 290 403 119 318 442 131
Other nonoperating expenses and deductions 4,067,287 3,838,714 228,574 2.0 2.3 0.6 440 691 62 483 758 68
                         
2004–05                        
Total expenses $215,794,343 $177,191,847 $38,602,497 100.0 100.0 100.0 $23,353 $31,882 $10,481 $24,869 $33,952 $11,162
Operating expenses 208,488,447 170,580,039 37,908,408 96.6 96.3 98.2 22,562 30,693 10,293 24,027 32,685 10,961
Instruction 59,656,806 44,699,891 14,956,915 27.6 25.2 38.7 6,456 8,043 4,061 6,875 8,565 4,325
Salaries and wages 41,026,819 30,555,416 10,471,403 19.0 17.2 27.1 4,440 5,498 2,843 4,728 5,855 3,028
Research 22,550,836 22,528,940 21,896 10.5 12.7 0.1 2,440 4,054 6 2,599 4,317 6
Public service 9,481,391 8,819,093 662,298 4.4 5.0 1.7 1,026 1,587 180 1,093 1,690 191
Academic support 14,258,857 11,417,218 2,841,639 6.6 6.4 7.4 1,543 2,054 772 1,643 2,188 822
Student services 10,042,243 6,475,649 3,566,594 4.7 3.7 9.2 1,087 1,165 968 1,157 1,241 1,031
Institutional support 17,454,934 12,151,581 5,303,353 8.1 6.9 13.7 1,889 2,186 1,440 2,012 2,328 1,533
Operation and maintenance of plant 13,578,182 10,287,442 3,290,740 6.3 5.8 8.5 1,469 1,851 893 1,565 1,971 951
Depreciation 9,592,800 8,136,660 1,456,140 4.4 4.6 3.8 1,038 1,464 395 1,106 1,559 421
Scholarships and fellowships1  8,402,515 5,453,252 2,949,262 3.9 3.1 7.6 909 981 801 968 1,045 853
Auxiliary enterprises 16,664,085 14,593,314 2,070,771 7.7 8.2 5.4 1,803 2,626 562 1,920 2,796 599
Hospitals 20,104,812 20,104,812 0 9.3 11.3 0.0 2,176 3,617 0 2,317 3,852 0
Independent operations 658,166 658,166 0 0.3 0.4 0.0 71 118 0 76 126 0
Other operating expenses and deductions 6,042,819 5,254,019 788,800 2.8 3.0 2.0 654 945 214 696 1,007 228
Nonoperating expenses 7,305,896 6,611,808 694,089 3.4 3.7 1.8 791 1,190 188 842 1,267 201
Interest 2,989,771 2,526,222 463,549 1.4 1.4 1.2 324 455 126 345 484 134
Other nonoperating expenses and deductions 4,316,125 4,085,586 230,539 2.0 2.3 0.6 467 735 63 497 783 67
# 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 and 2004–05 Integrated Post­secondary Education Data System, Spring 2004, Spring 2005, and Spring 2006. (This table was prepared July 2007.)
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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education