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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
GASB governmental model using standards prior to GASB 34 & 35 Prior to adopting the GASB model using GASB 34 and 35, some governmental colleges and universities used the "governmental model" of financial reporting. This reporting model and standards, followed primarily by some institutions with taxing authority, used the same financial reporting standards as state and local governments.
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National Center for Education Statistics -
U.S. Department of Education