Table 347.

Expenses of public degree-granting institutions, by type of expense and type of institution: 2003–04

Type of expense	Expenses (in thousands)			Percentage distribution of expenses			Expense per full-time-equivalent student
	Total	4-year	2-year	Total	4-year	2-year	Total	4-year	2-year
1	2	3	4	5	6	7	8	9	10
Total expenses	$205,068,500	$167,654,408	$37,414,092	100.0	100.0	100.0	$22,202	$30,167	$10,170
Operating expenses	198,321,711	161,575,599	36,746,112	96.7	96.4	98.2	21,471	29,073	9,988
Instruction	56,767,947	42,287,792	14,480,155	27.7	25.2	38.7	6,146	7,609	3,936
Salaries and wages	39,431,881	29,290,396	10,141,485	19.2	17.5	27.1	4,269	5,270	2,757
Research	21,408,497	21,394,125	14,371	10.4	12.8	#	2,318	3,850	4
Public service	8,981,907	8,293,533	688,374	4.4	4.9	1.8	972	1,492	187
Academic support	13,613,774	10,904,235	2,709,539	6.6	6.5	7.2	1,474	1,962	736
Student services	9,426,787	6,062,776	3,364,011	4.6	3.6	9.0	1,021	1,091	914
Institutional support	16,849,813	11,691,429	5,158,384	8.2	7.0	13.8	1,824	2,104	1,402
Operation and maintenance of plant	12,611,040	9,469,470	3,141,570	6.1	5.6	8.4	1,365	1,704	854
Depreciation	8,999,651	7,586,394	1,413,258	4.4	4.5	3.8	974	1,365	384
Scholarships and fellowships1	8,172,682	5,123,190	3,049,492	4.0	3.1	8.2	885	922	829
Auxiliary enterprises	15,705,951	13,680,554	2,025,397	7.7	8.2	5.4	1,700	2,462	551
Hospitals	18,471,970	18,471,970	0	9.0	11.0	0.0	2,000	3,324	0
Independent operations	736,799	711,188	25,612	0.4	0.4	0.1	80	128	7
Other operating expenses and deductions	6,574,893	5,898,943	675,949	3.2	3.5	1.8	712	1,061	184
Nonoperating expenses	6,746,790	6,078,810	667,980	3.3	3.6	1.8	730	1,094	182
Interest	2,679,502	2,240,096	439,406	1.3	1.3	1.2	290	403	119
Other nonoperating expenses and deductions	4,067,287	3,838,714	228,574	2.0	2.3	0.6	440	691	62

# Rounds to zero. 1 Excludes discounts and allowances. NOTE: Degree-granting institutions grant associate's or higher degrees and participate in Title IV federal financial aid programs. Includes data for public institutions reporting data according to the Financial Accounting Standards Board (FASB) questionnaire. Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, 2003–04 Integrated Postsecondary Education Data System, Spring 2004 and Spring 2005. (This table was prepared October 2006.)