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 or administrative office, accounting standards utilized, and type of expense: United States, fiscal year 2015
Type of expense		4-year	2-year	Less-than-2-year
		Public institutions (GASB standards1)
Total expenses		38,550	12,923	16,558
Instruction		11,288	5,565	8,572
Research		5,219	51	0
Public service		1,928	291	479
Academic support		3,233	1,151	1,779
Student services		1,875	1,409	1,642
Institutional support		3,357	2,139	3,345
Scholarships and fellowships (excluding discounts and allowances)		1,444	1,422	825
Auxiliary enterprises		3,999	669	—
Hospital services		46,053	0	—
Independent operations		5,231	0	—
Other expenses and deductions		1,889	777	3,369
		Private nonprofit institutions (FASB standards)
Total expenses		49,181	14,114	8,577
Instruction		15,932	5,041	3,441
Research		8,969	349	521
Public service		1,513	570	471
Academic support		4,222	1,648	1,367
Student services		4,154	3,178	936
Institutional support		6,449	3,092	2,366
Net grant aid to students		1,337	1,343	169
Auxiliary enterprises		4,794	1,584	—
Hospital services		101,315	0	—
Independent operations		17,251	0	—
Other expenses		2,593	2,697	1,461
		Private for-profit institutions (FASB standards)
Total expenses		13,227	12,159	10,689
Instruction		3,372	3,837	4,232
Research		68	98	481
Public service		36	196	256
Academic support		1,298	1,145	1,228
Student services		2,766	1,922	1,334
Institutional support		4,673	3,628	3,128
Net grant aid to students		1,344	232	1,095
Auxiliary enterprises		711	1,615	—
Hospital services		98	0	—
Other expenses		1,571	2,686	3,383

— Not available. Non-degree-granting institutions and administrative offices do not separately report these categories.

¹ In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 19 public institutions (1.0 percent of public institutions) not displayed in this table reported $58,774 in expenses per full-time-equivalent (FTE

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

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2016, Finance component (final data).