IPEDS Finance annual report contains the following information:
- Revenues by source (e.g., tuition and fees, government, private gifts)
- Expenses by function (e.g., instruction, research, plant maintenance and operation)
- Scholarships, physical plant assets and indebtedness
- Assets, liabilities and net assets
- Different formats are used based on the institution’s accounting standards
Office of Institutional Effectiveness, UNO, "Finance 2009-10" (2010). IPEDS Finance. 5.