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Old 07-14-2008, 05:07 PM   #32
collegehelp
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Join Date: Jan 2005
Posts: 5,570
IPEDS Finance instructions for public schools

07 – Institutional support — Report expenses for the day-to-day operational support of the institution, excluding expenses for physical plant operations. Include expenses for general administrative services, executive direction and planning, legal and fiscal operations, and public relations/development.

08 – Operation & maintenance of plant — Report all expenses for operations established to provide service and maintenance related to grounds and facilities used for educational and general purposes. Also include expenses for utilities, fire protection, property insurance, and similar items. See the instructions for line 09 relative to depreciation expense.

IPEDS Finance instructions for private not-for-profit

06 – Institutional support – Enter all expenses for the day-to-day operational support of the institution. Include expenses for general administrative services, executive direction and planning, legal and fiscal operations, administrative computing support, and public relations/development. (FARM para. 452.16)

There is no separate category for Operation and Maintenance of Plant for private schools. Instead, it is distributed (separately) among functions: Instruction, Research, Public Service, Academic Support, Student Services, Institutional Support, and Auxiliary Expenses.

Column 4, Operation and Maintenance of Plant - This column, in conjunction with Line 11, is used to show the distribution of operation and maintenance of plant expenses to the various functions. Enter in this column the allocated amount of operation and maintenance of plant expenses to each function listed on lines 01-10. The total operation and maintenance of plant expenses should be entered as a negative amount on line 11 of this column, so that the net total of the column as well as the net total of line 11 is zero.


I think I need to re-do the list for private universities and LACs to make it comparable to publics. But, the data is there with which to do it. It will take a little time.

Last edited by collegehelp; 07-14-2008 at 05:20 PM.
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