Integrated Postsecondary Education Data System (IPEDS): Finance, 1999

<p>IPEDS collects data on postsecondary education in the United States in seven areas: institutional characteristics, institutional prices, enrollment, student financial aid, degrees and certificates conferred, student persistence and success, and institutional human and fiscal resources. IPEDS collects institutional data on human resources and finances. Finance data includes institutional revenues by source, expenditures by category, and assets and liabilities. This information provides context for understanding the cost of providing postsecondary education. It is used to calculate the contribution of postsecondary education to the gross national product. IPEDS collects finance data conforming to the accounting standards that govern public and private institutions. Generally, private institutions use standards established by the Financial Accounting Standards Board (FASB) and public institutions use standards established by the Governmental Accounting Standards Board (GASB).</p>