National Center for Education Statistics

Amount of expenses per full-time equivalent student at Title IV institutions, by level and control of institution, accounting standards utilized, and type of expense: United States, fiscal year 2011
	Expenses
Type of expense	4-year	2-year	Less-than-2-year
	Public institutions (GASB standards1)
Total	$34,197	$11,006	$11,997
Instruction	9,987	4,593	6,517
Research	5,183	54	0
Public service	1,850	270	502
Academic support	2,683	894	1,223
Student services	1,543	1,086	1,328
Institutional support	2,949	1,684	2,159
Scholarships and fellowships (excluding discounts and allowances)	1,486	1,547	729
Auxiliary enterprises	3,575	659	0
Hospital services	37,920	0	0
Independent operations	4,157	0	0
Other expenses and deductions	1,756	726	1,933
	Private nonprofit institutions (FASB standards)
Total	$42,502	$12,886	$9,830
Instruction	13,867	5,038	4,683
Research	8,815	141	294
Public service	1,324	573	1,074
Academic support	3,807	1,147	1,763
Student services	3,398	1,775	1,298
Institutional support	5,613	3,341	2,167
Net grant aid to students	1,068	913	214
Auxiliary enterprises	4,308	2,263	0
Hospital services	71,121	0	0
Independent operations	15,380	0	0
Other expenses	2,194	2,564	2,203
	Private for-profit institutions (FASB standards)
Total	$10,954	$10,005	$8,626
Instruction	2,508	3,222	3,366
Research and public service	41	305	582
Academic support, student services, and institutional support	7,694	5,210	3,987
Auxiliary enterprises	697	307	511
Net grant aid to students	512	741	0
Other expenses	953	2,305	2,299

¹ In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 25 public (one percent of public institutions) not displayed in this table reported $47,786 in expenses per full-time-equivalent (FTE) student using Financial Accounting Standards Board (FASB) standards.

NOTE: Title IV institutions are those with a written agreement with the Secretary of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. Although they are not Title IV eligible, four of the U.S. service academies are included in the Integrated Postsecondary Education Data System (IPEDS) universe because they are federally funded and open to the public. Due to differences between GASB standards and FASB standards, figures from public institutions are not comparable to figures from private institutions, even in categories with identical labels. Detail may not sum to totals because of rounding. Definitions for terms used in this table may be found in the IPEDS online glossary located at http://nces.ed.gov/ipeds/glossary.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2012, Finance component (final data).