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National Center for Education Statistics

— 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

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