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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
Unclassified student A student taking courses creditable toward a degree or other formal award who cannot be classified by academic level. For example, this could include a transfer student whose earned credits have not been determined at the time of the fall report. Transfer-in student
Undergraduate A student enrolled in a 4- or 5-year bachelor's degree program, an associate's degree program, or a vocational or technical program below the baccalaureate.
Unduplicated count The sum of students enrolled for credit with each student counted only once during the reporting period, regardless of when the student enrolled.
Unexpended plant fund balances Unexpended resources in the plant fund derived from various sources to finance the acquisition of long-lived plant assets and their associated liabilities.
UnitID Unique identification number assigned to postsecondary institutions surveyed through the Integrated Postsecondary Education Data System (IPEDS). Also referred to as UNITID or IPEDS ID.
Unqualified Audit Opinion An independent auditor's written statement on their audit report that a client's financial statements fairly represent their financial position in accordance with Generally Accepted Accounting Principles (GAAP).
Unrestricted current funds All funds, including institutional funds, received for which no stipulation was made by the donor or other external agency as to the purpose for which the funds should be expended.
Unrestricted net assets The net assets of both FASB and GASB institutions that do not fit the definition of other categories of net assets. These are net assets held by the institution upon which no restrictions have been placed by the donor or other party external to the institution.
User ID A series of numbers possibly with an alpha prefix that is created for a specific user to be able to access a system. Each user is required to have a UserID and a password in order to access the Integrated Postsecondary Education Data System (IPEDS) data collection system for security purposes.


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National Center for Education Statistics -
U.S. Department of Education