IPEDS: U.S. Finance Data- Use of Accounting Standards(FASB) by Private Not-for-Profit Institutions

This dataset contains institutional finance data for institutions that use accounting standards established by the Financial Accounting Standards Board (FASB) . All private not-for-profit institutions are included in this file. There are some public institutions that use the FASB model and are also included. Finance data includes institutional revenues by source, expenditures by functional categories, expenditures by natural classification categories, endowments, and assets and liabilities. This information provides context for understanding the cost and resources of providing postsecondary education. It is used to calculate the contribution of postsecondary education to the gross national product. Beginning with fiscal year 2016 detailed expenditures by function and the natural classifications of fringe benefits, operations and maintenance of plant, depreciation and interest are no longer available.