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Finance (F)
Finance (F)

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.

Data Presentation

Source: IPEDS 2020-21 Spring surveys, Data Release Web tables, Finance survey component (provisional data), Table 5
Source: IPEDS Trend generator using Finance (fiscal year 2020) and 12-month Enrollment (2019-20) survey component, view table

Survey Materials


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