Finance data provides context for understanding the resources and costs of providing postsecondary education and its contribution to the gross national product. IPEDS collects finance data conforming to the accounting standards that govern public and private institutions. Generally, private institutions use standards established by the Financial Accounting Standards Board (FASB) and public institutions use standards established by the Governmental Accounting Standards Board (GASB).

Data collected include:

• Revenues by source (e.g., tuition and fees, government grants and contracts, private gifts);
• Expenses by function (e.g., instruction, research, academic support, institutional support);
• Assets and liabilities; and
• Scholarships and fellowships.

• IPEDS Finance Data FASB and GASB - What 's the Difference?
• Finance Reporting Solutions for Jointly Audited Institutions
• IPEDS Finance Survey Tips Scholarships, Grants, Discounts, and Allowances
• Delta Cost Project
• The History and Origins of Survey Items (2022–23 Update)
• Timing of IPEDS Data Collection
• Student Cohorts and Subgroups in IPEDS

• All Frequently Asked Questions

• Provides an overview of the survey component
• Discusses how to report Pell grant data
• Discusses the reporting of scholarships, fellowships, and student grant aid
• Discusses the reporting of operations and maintenance of plant, interest, and depreciation expenses
• Discusses how to report Finance data for jointly audited institutions