National Center for Education Statistics

Table 14. Amount of expenses per full-time equivalent student at Title IV institutions and administrative offices, by level and control of institution or administrative office, accounting standards utilized, and type of expense: United States, fiscal year 2020
Type of expense	4-year	2-year	Less-than-2-year
	Public institutions (GASB standards)
Total expenses	$45,152	$16,172	$17,515
Instruction	11,766	6,301	8,911
Research	5,853	84	190
Public service	2,136	327	862
Academic support	3,604	1,361	1,845
Student services	2,084	1,771	1,574
Institutional support	3,664	2,547	3,300
Scholarships and fellowships (excluding discounts and allowances)	1,871	1,635	899
Auxiliary enterprises	3,944	641	—
Hospital services	58,205	—	—
Independent operations	5,800	—	—
Other expenses and deductions	4,262	1,918	2,719
	Private nonprofit institutions (FASB standards)
Total expenses	$58,613	$16,937	$14,198
Instruction	17,679	5,366	8,047
Research	10,734	467	126
Public service	1,805	546	171
Academic support	5,128	2,016	1,784
Student services	4,873	4,664	1,795
Institutional support	7,328	3,837	2,445
Net grant aid to students	1,316	1,584	1,353
Auxiliary enterprises	4,869	2,206	—
Hospital services	151,867	—	—
Independent operations	23,828	—	—
Other expenses	5,706	2,927	2,543
	Private for-profit institutions (FASB standards)
Total expenses	$13,023	$12,358	$10,796
Instruction	3,446	4,271	4,386
Research	51	137	424
Public service	65	244	214
Academic support	1,516	1,170	1,132
Student services	3,064	2,024	1,458
Institutional support	4,353	3,629	2,853
Net grant aid to students	816	45	576
Auxiliary enterprises	501	1,650	—
Hospital services	0	—	—
Other expenses	1,305	2,950	2,904

— Not available. Data not collected from these institutions.

¹In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 18 public institutions (0.9 percent of public institutions) not displayed in this table reported $79,358 in expenses per full-time-equivalent (FTE) student using Financial Accounting Standards Board (FASB) standards.

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. United States includes the 50 states and the District of Columbia. 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 and are included in this table. Due to differences between GASB standards and FASB standards, figures from public institutions are not comparable to figures from private institutions, even in categories with identical labels. Detail may not sum to totals because the totals are weighted averages. Definitions for terms used in this table may be found in the collection year’s archived downloadable glossary located at https://nces.ed.gov/ipeds/use-the-data/annual-survey-forms-packages-archived?year=2020.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2021, Finance component (final data).

National Center for Education Statistics

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