Revenue and Expense Index

Use this index to find more information about each revenue and expense item listed on the Profit & Loss statement.

Allocated Undergraduate Tuition

• College of Instruction
• College of Record Resident
• College of Record Non-Resident
• College of Record Non-Resident Premium

Allocated Graduate Tuition

• College of Instruction
• College of Record Resident
• College of Record Non-Resident
• Differential Tuition

Other Tuition & Fees

• Graduate Incremental Tuition
• Online Programs (Option 3 Tuition)
• Student Fees - Mandatory
• Student Fees - Course, Lab, and Optional

State Appropriations

• Instruction
• Research
• CORE
• Non-Formula Special Items
• Benefits - State Appropriations

Sponsored Programs and F&A

• Sponsored Programs
• F&A Allocation

Gifts, Endowment & Other Income

• Gift Contributions for Operations
• Direct Endowment & Other Investment Distribution
• Official Occasions-Investment Income Allocations

Other Revenue

• Sales & Services
• Other Operating Revenue
• Use of Prior Year Balances for Current Year Expense

Strategic Investment Contribution

• Tuition, State Appr, F&A & Other Revenue
• Mandatory Fees

Personnel Expenses

• Budgeted Salary and Wages - Faculty and Academic
• Budgeted Salary and Wages - Professional and Administrative
• Budgeted Salary and Wages - Student Employees and Other
• Discretionary Budget in IRM
• Institution Wide Compensation Strategy
• Benefits Allocated from E&G
• Benefits - Personal Expenses

Non-personnel Expenses

• M&O (Maintenance & Operating Expense Budget)
• Utilities
• Provisions for Facility Renewal & Deferred Maintenance
• Mandatory Transfers Out (Debt Service)