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You need to be very careful looking at this standardized reporting. Colleges do no lump their expenses into consistent slots.
For example, some schools lump the cost of operating dorms in Auxilliary Services. Others as Eductional Expense.
This category, Administrative Expense, includes the cost of all maintaining the campus. Or does it? Does Emory, for example, account for the cost of the Law School campus under Admistrative Expense? Or is it charged to the Law School? The answer is "we don't know".
Comparisons using this data are so flawed that most academic researchers won't use it. They use total expenditures because it's the only consistent number, and even there you find some issues.
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