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National Center for Education Statistics

— Not available. Non-degree-granting institutions and administrative offices do not separately report these categories.

# Rounds to zero.

1 Due to differences between Governmental Accounting Standards Board (GASB) standards and Financial Accounting Standards Board (FASB) standards, figures from public institutions are not comparable with figures from private institutions, eve

2 In addition to the public institutions using GASB standards, 17 public institutions (0.9 percent of public institutions) not displayed in this table reported $13.7 billion in revenue and investment return and $12.2 billion in expenses using FASB sta

3 Non-degree-granting institutions report the total other revenues and additions, but not the details. As a result, the details will not sum to the total.

4 Other revenue is a calculated value and may be negative if the total revenue and investment return reported is less than the sum of the reported data in the detail revenues and investment return categories.

NOTE: Title IV institutions are those with a written agreement with the U.S. Department of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. The four U.S. service academies that

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2018, Finance component (provisional data).