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 2010
Type of expense		Expenses
		4-year	2-year	Less-than-2-year
		Public institutions (GASB standards1)
Total		33,489	10,488	11,941
Instruction		9,887	4,443	6,235
Research		5,110	53	†
Public service		1,839	266	233
Academic support		2,686	876	1,410
Student services		1,521	1,075	1,178
Institutional support		2,879	1,632	2,173
Scholarships and fellowships (excluding discounts and allowances)		1,381	1,354	982
Auxiliary enterprises		3,460	649	†
Hospital services		37,212	†	†
Independent operations		4,331	†	†
Other expenses and deductions		1,546	617	2,401
		Private nonprofit institutions (FASB standards)
Total		41,848	13,905	9,274
Instruction		13,691	5,569	5,100
Research		8,496	172	94
Public service		1,298	922	2,227
Academic support		3,746	1,345	1,297
Student services		3,291	1,963	1,183
Institutional support		5,584	3,763	2,186
Auxiliary enterprises		1,151	1,347	205
Net grant aid to students		4,262	2,316	†
Hospital services		67,728	†	†
Independent operations		14,552	†	†
Other expenses		2,528	2,347	2,846
		Private for-profit institutions (FASB standards)
Total		10,323	8,875	7,595
Instruction		2,202	2,889	3,028
Research and public service		24	295	405
Academic support, student services, and institutional support		7,157	4,742	3,487
Auxiliary enterprises		636	862	661
Net grant aid to students		588	691	†
Other expenses		1,171	1,830	2,157

† Not applicable.

¹In addition to the public institutions using Governmental Accounting Standards Board (GASB) standards, 22 public (1.1 percent of public institutions) not displayed in this table reported $45,351 in expenses per 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. 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 Integrated Postsecondary Education Data System (IPEDS) online glossary located at http://nces.ed.gov/ipeds/glossary.

SOURCE: U.S. Department of Education, National Center for Education Statistics, IPEDS, Spring 2011, Finance component.