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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.

1Due 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, even in categories with identical labels.

2In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 30 public institutions (1.5 percent of public institutions) not displayed in this table reported $14.7 billion in revenue and investment return and $13.2 billion in expenses using Financial Accounting Standards Board (FASB) standards.

3Non-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.

4Other 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 are not Title IV eligible are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public. Percentages in the columns of this table use the corresponding dollar amount in the appropriate total row of each section as the denominator. Detail may not sum to totals because of rounding. Definitions for terms used in this table may be found in the IPEDS online glossary located at https://surveys.nces.ed.gov/ipeds/VisGlossaryAll.aspx.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2019, Finance component (provisional data).