National Center for Education Statistics

Amount of expenses per full-time equivalent student at Title IV institutions and administrative offices, by level and control of institution, accounting standards utilized, and type of expense: United States, fiscal year 2012
	Expenses
Type of expense	4-year	2-year	Less-than-2-year
	Public institutions (GASB standards1)
Total	$35,019	$11,416	$14,387
Instruction	10,129	4,800	7,221
Research	5,142	50	†
Public service	1,855	282	612
Academic support	2,818	944	1,456
Student services	1,613	1,153	1,544
Institutional support	2,955	1,789	3,347
Scholarships and fellowships (excluding discounts and allowances)	1,419	1,509	813
Auxiliary enterprises	3,647	678	†
Hospital services	42,063	†	†
Independent operations	4,049	†	†
Other expenses and deductions	1,912	769	2,556
	Private nonprofit institutions (FASB standards)
Total	$44,462	$13,269	$10,365
Instruction	14,509	5,337	4,871
Research	8,916	263	295
Public service	1,330	412	1,120
Academic support	3,972	1,216	1,444
Student services	3,585	1,826	1,036
Institutional support	5,873	3,325	2,659
Net grant aid to students	1,160	1,079	†
Auxiliary enterprises	4,463	1,859	†
Hospital services	78,476	†	†
Independent operations	16,058	†	†
Other expenses	2,435	2,651	2,549
	Private for-profit institutions (FASB standards)
Total	$11,762	$9,344	$9,232
Instruction	2,655	2,898	3,521
Research and public service	100	404	523
Academic support, student services, and institutional support	8,229	5,233	4,531
Net grant aid to students	495	131	1,125
Auxiliary enterprises	622	796	†
Other expenses	1,238	2,312	2,366

† Not applicable.

¹ In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 22 public institutions (1 percent of public institutions) not displayed in this table reported $52,811 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 U.S. Department of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs. The four U.S. service academies that are not Title IV eligible 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 the totals are weighted averages. Definitions for terms used in this table may be found in the IPEDS online glossary located at https://surveys.nces.ed.gov/ipeds/VisGlossaryAll.aspx.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2013, Finance component (final data).