2023-24 Survey Materials: Glossary ," Date: 07-18-2023" Term,Definition,Related Item "11/12 month salary contract/teaching period","
The contracted teaching period of faculty employed for the entire year, usually for a period of 11 or 12 months.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "12-month Enrollment (E12)","This annual component of IPEDS collects unduplicated student enrollment counts and instructional activity data for an entire 12-month period. These data were collected in the Enrollment component prior to the 2007 IPEDS data collection. Institutions report an unduplicated head count for the total number of students, by gender, attendance status (full-time, part-time), race/ethnicity, level (undergraduate and graduate, including doctor’s – professional practice), first-time (entering), transfer-in (non-first-time entering), continuing/returning, and degree/certificate-seeking statuses, enrolled throughout the reporting period. Students included are those enrolled in any courses for credit leading to a degree or other recognized postsecondary credential, as well as those enrolled in courses that are part of a terminal vocational or occupational program. Institutions also report the total instructional activity for the same 12-month period for both undergraduate and graduate programs. Instructional activity data are reported in units of clock hours or credit hours. Starting with the 2023-24 data collection, institutions will also report data on dual enrollment.","" "12-month period","A 12-month period defined by an institution for reporting a full year of activity (All institutions must use the July 1 - June 30 reporting period). This time period should be consistent across all IPEDS data collections and from year-to-year.","" "25th percentile","The score at or below which 25 percent of students submitting test scores to an institution scored.","" "3/2 program","A program of study that normally requires the first 3 years of undergraduate study at one institution and the last 2 years of study at another institution in order to attain a bachelor's degree. These programs are predefined by the institutions and are normally offered when an institution is unable to grant a degree in a particular field or program of study. 22","" "4-1-4 (calendar system)","The 4-1-4 calendar usually consists of 4 courses taken for 4 months, 1 course taken for 1 month, and 4 courses taken for 4 months. There may be an additional summer session.","" "5-year program","A program offered by an institution that is defined in the catalog as requiring a student to take courses over a 5-year period in order to attain a bachelor's degree. These include, but are not limited to, 5-year cooperative programs which alternate class attendance with employment.","" "50th percentile (median)","The score at which 50 percent of students submitting test scores to an institution scored above and 50 percent scored below (i.e., midpoint of the test score distribution).","" "75th percentile","The score above which 25 percent of students submitting test scores to an institution scored.","" "9/10-month salary contract/teaching period","The contracted teaching period of faculty employed for 2 semesters, 3 quarters, 2 trimesters, 2 4-month sessions, or the equivalent.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Abroad","Any geographic location not in the aggregate United States, which includes the 50 states, the District of Columbia, and the other areas.","" "Academic Libraries (AL)","This annual component of IPEDS collects information on library collections, expenses, and services from degree-granting postsecondary institutions. Institutions with library expenses less than $100,000 annually report their collections and circulation or usage to IPEDS. Specific library collection items include physical and electronic/digital books, media, and databases (applicable to electronic only). Institutions with library expenses equal to or greater than $100,000 annually report both their collections and circulation or usage and details about their expenses to IPEDS. Detail expense categories include library salaries and wages, fringe benefits, materials and services costs, and operations and maintenance costs.","" "Academic Library","An entity in a postsecondary institution that provides an organized collection of printed or other materials, or a combination thereof; a staff trained to provide and interpret such materials as required to meet the informational, cultural, recreational, or educational needs of the clientele; an established schedule in which services of the staff are available to the clientele; an established schedule in which services of the staff are available to the clientele; and the physical facilities necessary to support such a collection, staff, and schedule. This definition includes libraries that are part of learning resource centers.","" "Academic program","An instructional program leading toward an associate's, bachelor's, master's, doctor's, or resulting in credits that can be applied to one of these degrees.","" "Academic Rank","A status designated by the institution according to the institution's policies. The IPEDS HR survey component includes the ranks of Professor, Associate Professor, Assistant Professor, Instructor, and Lecturer.","" "Academic support","A functional expense category that includes expenses of activities and services that support the institution's primary missions of instruction, research, and public service. It includes the retention, preservation, and display of educational materials (for example, libraries, museums, and galleries); organized activities that provide support services to the academic functions of the institution (such as a demonstration school associated with a college of education or veterinary and dental clinics if their primary purpose is to support the instructional program); media such as audiovisual services; academic administration (including academic deans but not department chairpersons); and formally organized and/or separately budgeted academic personnel development and course and curriculum development expenses. Also included are information technology expenses related to academic support activities; if an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this function and the remainder to institutional support. Institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation.","" "Academic year","The period of time generally extending from September to June; usually equated to 2 semesters or trimesters, 3 quarters, or the period covered by a 4-1-4 calendar system.","" "Accelerated programs","Completion of a college program of study in fewer than the usual number of years, most often by attending summer session and carrying extra courses during the full academic term.","" "Access rights","Access rights may be acquired by the library itself, by a consortium and/or through external funding. Acquisition is to be understood as deliberately selecting a document, securing access rights and including it in the OPAC (online public access catalog) or other databases of the library. Interlibrary lending and document delivery are excluded.","" "Accrediting agencies","Organizations (or bodies) that establish operating standards for educational or professional institutions and programs, determine the extent to which the standards are met, and publicly announce their findings.","" "Accrediting bodies","See accrediting agencies","Accrediting agencies" "Accumulated depreciation","The total depreciation charged as expenses as of the reporting date (in the current year and in prior years) on the capital assets of the institution. FASB Statement No. 117 and GASB Statement No. 34 require that accumulated depreciation to date be recognized.","" "ACT","ACT, previously known as the American College Testing program, measures educational development and readiness to pursue college-level coursework in English, mathematics, natural science, and social studies. Student performance does not reflect innate ability and is influenced by a student's educational preparedness.","" "Additions to permanent endowments","Gifts or grants received by a GASB institution that are restricted to a permanent endowment (institutions often have endowment funds that are classified as permanent endowments). Funds must be held in perpetuity with only the income generally available for use.","" "Additions to physical plant assets","Land, buildings, improvements other than buildings, equipment, and library books that are added during the fiscal year through purchases, by gifts-in-kind from donors, and from other additions; excludes construction in progress.","" "Adjunct instructional staff","Non-tenure track instructional staff serving in a temporary or auxiliary capacity to teach specific courses on a course-by-course basis. Includes both instructional staff who are hired to teach an academic degree-credit course and those hired to teach a developmental or ESL course; whether the latter three categories earn college credit is immaterial. Excludes regular part-time instructional staff (who, unlike adjuncts are not paid on a course-by-course basis), graduate assistants, full-time professional staff of the institution who may teach individual courses (such as a dean or academic advisor), and appointees who teach noncredit courses exclusively.","" "Adjusted cohort","The result of removing any allowable exclusions from a cohort (or subcohort). For the Fall Enrollment component, it is the cohort for calculating retention rate; for the Graduation Rates component, this is the cohort from which graduation and transfer-out rates are calculated; and for the Outcome Measures component, these are the four cohorts (first-time, full-time; first-time, part-time; non-first-time, full-time; or non-first-time, part-time) for which outcomes rates are calculated at 4, 6, and 8 years.","" "Adjustments to beginning net assets","Unusual and infrequent adjustments to assets that are not recorded as current year revenues, expenses, gains, or losses. This includes adjustments for retroactive applications of changes in accounting principles and prior period adjustments.","" "Adjustments to beginning net position","Unusual and infrequent adjustments to assets that are not recorded as current year revenues, expenses, gains, or losses. This includes adjustments for retroactive applications of changes in accounting principles and prior period adjustments.","" "Administrative unit","The system or central office in a multi-campus environment.","" "Admissions","This annual component is required of all currently operating Title IV postsecondary institutions in the United States and other areas that do not have an open admissions policy. Eligibility for Admissions is determined using a screening question in the Institutional Characteristics Header component and open admissions institutions will not see the component. Admissions data are collected for the current fall reporting period. Data are collected on admissions requirements, the number of applicants, admitted students, the number of admitted students that subsequently enrolled, and percentiles for ACT and SAT test scores. The number of applicants, admitted, and enrolled students is disaggregated by gender; enrolled students are further disaggregated by part-time and full-time status.Prior to the 2014-15 data collection cycle, Admissions was part of the Institutional Characteristics components. In 2014-15, it became part of the Winter data collection.","" "Admissions test scores","Scores on standardized admissions tests or special admissions tests.","" "Admitted students","Applicants that have been granted an official offer to enroll in a postsecondary institution.","" "Adult basic education","Courses designed primarily for students 16 years of age and older to improve basic skills in reading, writing, and arithmetic. These courses are not intended to be part of a program leading to a high school credential, nor are they part of any academic, occupational, or vocational program at the postsecondary level.","" "Advanced placement (AP) courses","College-level courses taught in high school. Students may take an examination at the completion of the course; acceptable scores allow students to earn college credit toward a degree, certificate, or other recognized postsecondary credential.","" "Affiliated organizations","Legally separate organizations that are affiliated or associated with a primary GASB institution. These organizations are created for the primary purpose of assisting a primary institution to accomplish its mission but are not subject to the institution's organizational or procedural oversight. Fund-raising foundations, athletic associations, alumni associations, and research foundations are some examples of affiliated organizations. Depending on the organizational structure and other factors, some affiliated organizations may be considered component units and thus their financial activity must be reported separately by the primary institution.","" "AICPA","The American Institute of Certified Public Accountants.","" "AICPA College and University Audit Guide Model","A financial reporting model defined by AICPA. The audit guide contains the primary standards for financial reports of public colleges and universities prior to the effective date of GASB Statements 34 and 35. Standards of this Guide were permitted as one alternative by GASB Statement No. 15 for public institutions.","" "Aid received","For the purposes of the IPEDS Student Financial Aid (SFA) component, aid received refers to financial aid that was awarded to, and accepted by, a student. This amount may differ from the aid amount that is disbursed to a student. For example, a student may accept aid that was awarded by the institution but then leave the institution prior to the aid being disbursed. In this case, because the student accepted the aid, the aid would be reported to IPEDS, even though it was NOT actually disbursed to the student.","" "All other sports combined","Any sport not specified separately in the collection of Graduation Rates (GRS) data. This includes sports such as golf, tennis, lacrosse or field hockey where teams participate in intercollegiate athletics competition. It does not include cheerleading or dance teams even though the institution might award aid to students participating in these activities under the auspices of the athletic department.","" "Allowable costs","Except in the case of correspondence and incarcerated students, allowable costs for the cost of attendance typically include:The average of the actual or average allowable costs as defined by the Higher Education Act of 1965, as amended, used to determine a student’s eligibility for Title IV and other financial aid programs. The average may be based on all students or different categories of students such as undergraduates or graduates. Other student categories may include enrollment status, academic program, or residency. For IPEDS reporting purposes, cost of attendance is only reported for full-time, first-time students.
","Cost of attendance (for IPEDS reporting purposes),Allowable costs,Total cost of attendance" "Average Net price","The Higher Education Act, as amended (2008), defines institutional net price as 'the average yearly price actually charged to first-time, full-time undergraduate students receiving student aid at an institution of higher education after deducting such aid.' In IPEDS, average institutional net price is generated by subtracting the average amount of federal, state/local government, or institutional grant and scholarship aid from the total cost of attendance. Total cost of attendance is the sum of published tuition and required fees (lower of in-district or in-state for public institutions), books and supplies, and the weighted average for food and housing and other expenses. Cost of attendance data are collected in the Institutional Characteristics (IC) component of IPEDS, and financial aid data are collected in the Student Financial Aid (SFA) component of IPEDS.","Total cost of attendance" "Avocational programs","Instructional programs in personal interest and leisure categories whose expressed intent is not to produce postsecondary credits, nor to lead to a recognized postsecondary credential or an academic degree, nor result in occupationally specific skills.","" "Baccalaureate Colleges - General (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate Colleges - General are primarily undergraduate colleges with major emphasis on baccalaureate programs. During the period studied, they awarded less than half of their baccalaureate degrees in liberal arts fields.","Carnegie Classification" "Baccalaureate Colleges - Liberal Arts (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate Colleges - Liberal Arts are primarily undergraduate colleges with major emphasis on baccalaureate programs. During the period studied, they awarded at least half of their baccalaureate degrees in liberal arts fields.","Carnegie Classification" "Baccalaureate/Associate's Colleges (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate/Associate's Colleges are undergraduate colleges where the majority of conferrals are below the baccalaureate level (associate's degrees and certificates). During the period studied, bachelor's degrees accounted for at least ten percent of undergraduate awards.","Carnegie Classification" "Bachelor's degree","An award (baccalaureate or equivalent degree, as determined by the Secretary, U.S. Department of Education) that normally requires at least 4 but not more than 5 years of full-time equivalent college-level work. This includes all bachelor's degrees conferred in a 5-year cooperative (work-study) program. A cooperative plan provides for alternate class attendance and employment in business, industry, or government; thus, it allows students to combine actual work experience with their college studies. Also includes bachelor's degrees in which the normal 4 years of work are completed in 3 years.","" "Bachelor's or equivalent degree-seeking subcohort","In the GR component of IPEDS, a cohort of students who were seeking a bachelor's or equivalent degree upon entry.","" "Balance owed on principal","Outstanding balance owed on indebtedness principal (at the beginning/end of the year) as shown in the liability section of the balance sheet.","" "Balance sheet","An official financial statement that lists a postsecondary institution's assets and liabilities as of a specified date.","" "Basic Principles for Income Tax Accounting","The following basic principles are applied in accounting for income taxes at the date of the financial statements:A standardized test designed to determine an applicant's ability to benefit from instruction in English.
","English Proficiency Test" "Capital appropriations","Nonoperating revenues appropriated to a GASB institution by a government with the requirement that the funds be used primarily to acquire, construct, or improve capital assets, including buildings, land, equipment, and similar capital assets.","" "Capital assets","Tangible or intangible assets that are capitalized under an institution's capitalization policy; some of these assets are subject to depreciation and some are not. These assets consist of land and land improvements, buildings, building improvements, machinery, equipment, infrastructure, and all other assets that are used in operations and that have initial useful lives extending beyond one year. Capital assets also include collections of works of art and historical treasure and library collections; however under certain conditions such collections may not be capitalized. They also include property acquired under capital leases and intangible assets such as patents, copyrights, trademarks, goodwill, and software. Excluded are assets that are part of endowment funds or other capital fund investments in real estate.","" "Capital grants and gifts","Revenues of a GASB institution, other than capital appropriations, where a funding source external to the institution specifies that they be used primarily to acquire, construct, or improve capital assets. Includes gifts designated for a capital project.","" "Capital leases","Capital assets acquired under lease arrangement, as provided in FASB Statement No. 13 (applicable to both FASB and GASB institutions). These are leases where the institution in substance acquires the capital asset or the right to use it for most or all of its economic life through a lease arrangement. FASB standards require institutions to recognize such assets in their financial statements and also to recognize the lease payment obligations as liabilities. The lease is basically considered a form of financing used to acquire the capital asset.","" "Capital outlay","The cost of acquiring plant assets, adding to plant assets, and adding utility to plant assets for more than one accounting period.","" "Capitalize","To place in service as a long-term asset. These assets are expected to be used by the institution for a period in excess of one year (e.g., land, buildings or patents).","" "Carl D. Perkins Vocational and Technical Education Act","The Carl D. Perkins Vocational and Technical Education Act of 1998 (P.L. 105-332) was signed into law on October 31, 1998 and became effective on July 1, 1999. Its purpose is to improve vocational and technical education programs. The primary focus is to develop challenging academic standards and promote the development of activities that integrate academic and vocational and technical instruction. The Act also outlines various opportunities for states and local areas to integrate vocational education and workforce investment systems. However, new and strict barriers are placed on linkages between vocational education and School-to-Work programs.","" "Carnegie Classification","An institutional classification coding structure developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. The 2000 Carnegie Classification categorizes selected institutions as:A primary function or occupational activity category used to classify persons whose assignments typically are associated with clerical activities or are specifically of a secretarial nature. Includes personnel who are responsible for internal and external communications, recording and retrieval of data (other than computer programmer) and/or information and other paperwork required in an office. Also includes such occupational titles such as switchboard operators, including answering service; telephone operators; bill and account collectors; billing and posting clerks and machine operators; bookkeeping, accounting, and auditing clerks; payroll and timekeeping clerks; procurement clerks; file clerks; clerical library assistants; human resources assistants, except payroll and timekeeping; shipping, receiving, and traffic clerks; secretaries and administrative assistants; computer operators; data entry and information processing workers; desktop publishers; mail clerks and mail machine operators (except postal service); office clerks (general); office machine operators (except computer); and proofreaders and copy markers.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Clock hour","A period of time consisting of (1) A 50- to 60-minute class, lecture, or recitation in a 60-minute period; (2) A 50- to 60-minute faculty-supervised laboratory, shop training, or internship in a 60-minute period; or (3) Sixty minutes of preparation in a correspondence course.","" "Clock hour activity","The provision of coursework to students which can be measured in terms of clock hours.","" "Cohort","A specific group of students established for tracking purposes.","" "Cohort year","The year that a cohort of students begins attending college.","" "Collection year","The academic year in which IPEDS data were collected. Most Institutional Characteristics, Human Resources, Fall Enrollment, and Admissions data are collected for the current year; Completions, 12-Month Enrollment, Student Financial Aid, Academic Libraries and Finance data collections cover the prior year. Graduation Rates and Outcome Measures cover cohorts from prior years that completed college by August 31 of the most recent fall.","Data year" "College Navigator","A web tool accessed through https://nces.ed.gov/collegenavigator that provides selected IPEDS data to assist students, parents, high school counselors, and others obtain information about over 6,000 postsecondary institutions in the United States and other areas. It offers a wide range of information including programs offered, retention and graduation rates, aid available, campus safety, accreditation, and estimated student expenses. NOTE: Replaces the College Opportunities Online Locator (IPEDS COOL).","" "Community, Social Service, Legal, Arts, Design, Entertainment, Sports, and Media Occupations","An occupational category based on the following three major groups in the 2018 Standard Occupational Classification (SOC) Manual: 1) Community and Social Service Occupations (https://www.bls.gov/soc/2018/major_groups.htm#21-0000); 2) Legal Occupations (https://www.bls.gov/soc/2018/major_groups.htm#23-0000); and 3) Arts, Design, Entertainment, Sports, and Media Occupations (https://www.bls.gov/soc/2018/major_groups.htm#27-0000).","" "Comparison group","The group of peer institutions used for comparison purposes within the IPEDS Peer Analysis System (PAS). Comparison groups may be identified by the analyst by name or UnitID, they may be built by using characteristics (variables) from the IPEDS data, or they may be automatically generated by the system. Also referred to as a peer group.","Focus institution" "Completer","A student who receives a degree, diploma, certificate, or other recognized postsecondary credential. In order to be considered a completer, the degree/award must actually be conferred.","" "Completers within 150% of normal time","Students who completed their program within 150% of the normal (or expected) time for completion.","Normal time to completion" "Completions (C)","This annual component of IPEDS collects number of degrees and other recognized postsecondary credentials (certificates) conferred. These data are reported by level (associate's, bachelor's, master's, and doctor's), as well as by length of program for some. Both are reported by race/ethnicity and gender of recipient, and the field of study, using the Classification of Instructional Programs (CIP) code. Institutions report all degrees and other awards conferred during an entire reporting period, from July 1 of one calendar year through June 30 of the following year. Completions data by race/ethnicity at the 2-digit CIP level became an annual collection in 1990; since the 1995 collection, race/ethnicity is collected at the 6-digit CIP level. In 2001, IPEDS began collecting completers of double majors by level, 6-digit CIP code, and by race/ethnicity and gender of recipient.","" "Component unit","A component unit is a legally separate organizations for which the governing board and/or management of the primary institution is financially accountable. It can be another organization for which the nature and significance of its relationship with a primary institution is such that exclusion would cause the primary institution's financial statements to be misleading or incomplete.","" "Comprehensive fee","A single fixed amount of money charged by an institution that covers tuition, required fees, food, and housing. For some institutions, this amount may also cover books, course materials, supplies, and equipment.","" "Comprehensive transition and postsecondary program for students with intellectual disabilities","A degree, certificate, nondegree, or noncertificate program designed to support and provide students with intellectual disabilities with opportunities to participate in coursework and other activities with students without disabilities while obtaining academic training and independent living instruction at an institution of higher education to prepare for gainful employment. (For more information, see 34 CFR 668.231).","" "Computer hardware and software operating expenses","These include expenses from the library budget for computer hardware and software used to support library operations, whether purchased or leased, mainframe or microcomputer. Expenses for maintenance and the expense to run information services when it cannot be separated from the price of the product are also included in this category.","" "Computer, Engineering, and Science Occupations","An occupational category based on the following three major groups in the 2018 Standard Occupational Classification (SOC) Manual: 1) Computer and Mathematical Occupations (https://www.bls.gov/soc/2018/major_groups.htm#15-0000); 2) Architecture and Engineering Occupations (https://www.bls.gov/soc/2018/major_groups.htm#17-0000); and 3) Life, Physical, and Social Science Occupations (https://www.bls.gov/soc/2018/major_groups.htm#19-0000).","" "Construction in progress","Capital assets under construction or development that have not yet been placed into service, such as a building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status.","" "Contact hour (old definition)","A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as clock hour.","" "Continuing contract or employment agreement","A contract or agreement that has no specific date of termination, and that can be terminated for just cause or other agreed-upon reasons (e.g., reorganization, funding).","" "Continuing professional education","Programs and courses designed specifically for individuals who have completed a degree in a professional field (such as law, medicine, dentistry, education, or social work) to obtain additional training in their particular field of study.","" "Continuing/Returning student (undergraduate)","A student who is not new to the institution in the fall, but instead is continuing his or her studies at the institution (i.e., not first-time and not transfer-in).","" "Continuous basis","A calendar system classification that is used by institutions that allow students to enroll/start classes at any time during the year. For example, a cosmetology school or a word processing school might allow students to enroll and begin studies at various times, with no requirement that classes begin on a certain date.","" "Contributions from affiliated entities","Revenues from non-consolidated affiliated entities, such as fund raising foundations, booster clubs, other institutionally-related foundations, and similar organizations created to support the institution or organizational units of the institution. General purpose financial statements for FASB institutions include a separate line for these revenues; GASB institutions classify such revenues as gifts.","" "Control (of institution)","A classification of whether an institution is operated by publicly elected or appointed officials (public control) or by privately elected or appointed officials and derives its major source of funds from private sources (private control).","Sector,Institutional affiliation,Level (of institution)" "Cookie","A message given to a Web browser by a Web server. The browser stores the message in a text file. The message is then sent back to the server each time the browser requests a page from the server.","" "Cooperative (work-study) program","A program that provides for alternate class attendance and employment in business, industry, or government.","" "Core expenses","Total expenses for the essential education activities of the institution. Core expenses for public institutions reporting under GASB standards include expenses for instruction, research, public service, academic support, student services, institutional support, scholarships and fellowships, and other operating and nonoperating expenses. Core expenses for FASB (primarily private, not-for-profit and for-profit) institutions include expenses on instruction, research, public service, academic support, student services, institutional support, net grant aid to students, and other expenses. For both FASB and GASB institutions, core expenses exclude expenses for auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations.","" "Core revenues","Total revenues for the essential education activities of the institution. Core revenues for public institutions (using the Governmental Accounting Standards Board (GASB) standards) include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment income; other operating and nonoperating sources; and other revenues and additions. Core revenues for private, not-for-profit and public institutions reporting under the Financial Accounting Standards Board (FASB) standards include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private gifts, grants, and contracts; investment return; sales and services of educational activities; and other sources. Core revenues for private, for-profit institutions reporting under FASB standards include tuition and fees; government appropriations (federal, state, and local); government grants and contracts; private grants and contracts; net investment income; sales and services of educational activities; and other sources. In general, core revenues exclude revenues from auxiliary enterprises (e.g., bookstores, dormitories), hospitals, and independent operations.","" "Correspondence Education","Education provided through one or more courses in which the institution provides instructional materials and examinations by mail or electronic transmission to students who are separated from the instruction. Interaction between the instructor and the student is not regular and substantive, and it is primarily initiated by the student. Correspondence courses are typically self-paced. Correspondence education is not distance education.","" "Cost of attendance (for IPEDS reporting purposes)","The amount of tuition and fees; food and housing; books, course materials, supplies, and equipment; and other expenses that a full-time, first-time degree/certificate-seeking student can expect to pay to go to college for an academic year. Costs reported to IPEDS by the institution are those amounts used by the financial aid office to determine a student's financial need for the academic year, which is typically nine months.","Allowable costs,Average cost of attendance,Total cost of attendance" "Counseling service","Activities designed to assist students in making plans and decisions related to their education, career, or personal development.","" "Credit","Recognition of attendance or performance in an instructional activity (course or program) that can be applied by a recipient toward the requirements for a postsecondary degree, diploma, certificate, or other recognized postsecondary credential, irrespective of the activity's unit of measurement.","" "Credit course","A course that, if successfully completed, can be applied toward the number of courses required for achieving a postsecondary degree, diploma, certificate, or other recognized postsecondary credential, irrespective of the activity's unit of measurement.","" "Credit for life experiences","Credit earned by students for what they have learned through independent study, noncredit adult courses, work experience, portfolio demonstration, previous licensure or certification, or completion of other learning opportunities (military, government, or professional). Credit may also be awarded through a credit by examination program.","" "Credit for Military Training","Postsecondary credit granted by institutions to military servicemen or veterans for experiences and training gained while in the service.","" "Credit hour","A unit of measure representing the equivalent of an hour (50 minutes) of instruction per week over the entire term. It is applied toward the total number of credit hours needed for completing the requirements of a degree, diploma, certificate, or other recognized postsecondary credential.","Clock hour" "Credit hour activity","The provision of coursework to students which can be measured in terms of credit hours.","" "Cross-over award period","A term or period of enrollment in a course or program that begins in one award year and ends in the subsequent award year.","" "Current assets","Assets that are reasonably expected to be realized in cash or sold or consumed during the next normal operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for classifying assets as current or non-current; thus cash or investments intended for liquidation of liabilities due beyond the one-year period would not be current assets.Education that uses one or more technologies to deliver instruction to students who are separated from the instructor and to support regular and substantive interaction between the students and the instructor synchronously or asynchronously.
Technologies used for instruction may include the following: Internet; one-way and two-way transmissions through open broadcasts, closed circuit, cable, microwave, broadband lines, fiber optics, satellite or wireless communication devices; audio conferencing; and video cassette, DVDs, and CD-ROMs, if the cassette, DVDs, and CD-ROMs are used in a course in conjunction with the technologies listed above.
","" "Distance education course","A course in which the instructional content is delivered exclusively via distance education. Requirements for coming to campus for orientation, testing, or academic support services do not exclude a course from being classified as distance education.","" "Distance education program","A program for which all the required coursework for program completion is able to be completed via distance education courses.","" "Dividend earnings","Distribution of earnings to shareholders that may be in the form of cash, stock, or property.","" "Doctor's degree","The highest award a student can earn for graduate study. The doctor's degree classification includes such degrees as Doctor of Education, Doctor of Juridical Science, Doctor of Public Health, and the Doctor of Philosophy degree in any field such as agronomy, food technology, education, engineering, public administration, ophthalmology, or radiology.","" "Doctor's degree-other","A doctor's degree that does not meet the definition of a doctor's degree - research/scholarship or a doctor's degree - professional practice.","" "Doctor's degree-professional practice","A doctor's degree that is conferred upon completion of a program providing the knowledge and skills for the recognition, credential, or license required for professional practice. The degree is awarded after a period of study such that the total time to the degree, including both pre-professional and professional preparation, equals at least six full-time equivalent academic years. Some of these degrees were formerly classified as first-professional and may include: Chiropractic (D.C. or D.C.M.); Dentistry (D.D.S. or D.M.D.); Law (J.D.); Medicine (M.D.); Optometry (O.D.); Osteopathic Medicine (D.O); Pharmacy (Pharm.D.); Podiatry (D.P.M., Pod.D., D.P.); or, Veterinary Medicine (D.V.M.), and others, as designated by the awarding institution.","" "Doctor's degree-research/scholarship","A Ph.D. or other doctor's degree that requires advanced work beyond the master's level, including the preparation and defense of a dissertation based on original research, or the planning and execution of an original project demonstrating substantial artistic or scholarly achievement. Some examples of this type of degree may include Ed.D., D.M.A., D.B.A., D.Sc., D.A., or D.M, and others, as designated by the awarding institution.","" "Doctoral/Research Universities - Extensive (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Doctoral/Research Universities - Extensive typically offer a wide range of baccalaureate programs, and they are committed to graduate education through the doctorate. During the period studied, they awarded 50 or more doctoral degrees per year across at least 15 disciplines.","Carnegie Classification" "Doctoral/Research Universities - Intensive (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Doctoral/Research Universities - Intensive typically offer a wide range of baccalaureate programs, and they are committed to graduate education through the doctorate. During the period studied, they awarded at least ten doctoral degrees per year across three or more disciplines, or at least 20 doctoral degrees per year overall.","Carnegie Classification" "Dual credit","A program through which high school students are enrolled in Advanced Placement (AP) courses, taught at their high school, that fulfill high school graduation requirements and may earn the student college credits. (Term used in the IPEDS prior to 2021–22).","" "Dual enrollment","Refers to students who enroll in college courses offered by an institution of higher education while enrolled in high school or seeking a recognized equivalent. Student performance is recorded on a college transcript and postsecondary credit is awarded for a passing grade in the course.This data, now part of the Human Resources (HR) component of IPEDS, was previously a separate collection. It was instituted in 2001-02 as a response to a proposal by the National Postsecondary Education Cooperative focus group on faculty and staff. It allows institutions to 'assign' all faculty and staff to distinct categories. The EAP collects information on all employees on the institution's payroll as of November 1 of the reporting year, by full- and part-time status; by function or occupational category; and by faculty status and tenure status. Institutions with medical schools are required to report their medical school employees separately.
(Term used in IPEDS HR survey component prior to 2012-13)
","" "Employer Identification Number (EIN)","The number assigned to an institution by the Internal Revenue Service for tax purposes.","" "Employment services for current students","Activities intended to assist students in obtaining part-time employment as a means of defraying part of the cost of their education.","" "Endowment funds","Funds whose principal is nonexpendable (true endowment) and that are intended to be invested to provide earnings for institutional use. Also includes term endowments and funds functioning as endowment.","" "Endowment income","Endowment income includes: (1) the unrestricted income of endowment and similar funds; (2) restricted income of endowment and similar funds to the extent expended for current operating purposes, and (3) income from funds held in trust by others under irrevocable trusts. Excludes capital gains or losses unless the institution has adopted a spending formula by which it expends not only the yield but also a prudent portion of the appreciation of the principal. Does not include gains spent for current operations, which are treated as transfers.","" "Endowment net assets","Gross investments of endowment funds, term endowment funds, and funds functioning as endowment for the institution and any of its foundations and other affiliated organizations and component units reduced by thevalue of endowment-related liabilities.","" "English Proficiency Test","A test of English language abilities required for admission from incoming international students that are not from an English proficiency exempt country (as defined by the institution). Examples include but are not limited to: the Test of English as a Foreign Language (TOEFL), the International English Language Testing System (IELTS), The Cambridge Certificate of Advanced English (CAE), and Duolingo.","Test of English as a Foreign Language (TOEFL),Cambridge Certificate of Advanced English (CAE),Duolingo,International English Language Testing System (IELTS)" "Enrolled for credit","Credit can be measured in units such as clock hours or credit hours. Credit is the recognition of attendance or performance in an instructional activity (course or program) that can be applied by a recipient toward the requirements for a postsecondary degree, diploma, certificate, or other recognized postsecondary credential, irrespective of the activity's unit of measurement.","" "Entering students (undergraduate)","Students at the undergraduate level, both full-time and part-time, coming into the institution for the first time in the fall term (or the prior summer session who returned again in the fall). This includes all first-time undergraduate students, students transferring into the institution at the undergraduate level for the first time, and non-degree/non-certificate-seeking undergraduates entering in the fall.","" "Equipment","Moveable tangible property such as research equipment, vehicles, machinery, and office equipment that meets the institution's capitalization policy for capital assets.","" "Equity","The excess of a private, for-profit institution's assets over its liabilities. It is the claim or stake of the owners.","" "Exclusions","Those students who may be removed (deleted) from a cohort (or subcohort). For the Graduation Rates, Outcome Measures, and Fall Enrollment retention rate reporting, students may be removed from a cohort if they left the institution for one of the following reasons: death or total and permanent disability; service in the armed forces (including those called to active duty); service with a foreign aid service of the federal government, such as the Peace Corps; or service on official church missions.","Student Right-to-Know Act" "Executive, administrative, and managerial","
A primary function or occupational activity category used to classify persons whose assignments require management of the institution, or a customarily recognized department or subdivision thereof. Assignments require the performance of work directly related to management policies or general business operations of the institution, department or subdivision. Assignments in this category customarily and regularly require the incumbent to exercise discretion and independent judgment. Included in this category are employees holding titles such as: top executives; chief executives; general and operations managers; advertising, marketing, promotions, public relations, and sales managers; operations specialties managers; administrative services managers; computer and information systems managers; financial managers; human resources managers; purchasing managers; postsecondary education administrators such as: presidents, vice presidents (including assistants and associates), deans (including assistants and associates) if their principal activity is administrative and not primarily instruction, research or public service, directors (including assistants and associates), department heads (including assistants and associates) if their principal activity is administrative and not primarily instruction, research or public service, assistant and associate managers (including first-line managers of service, production and sales workers who spend more than 80 percent of their time performing supervisory activities); engineering managers; food service managers; lodging managers; and medical and health services managers.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Expenses","The outflow or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the institution's ongoing major or central operations or in generating revenues. Alternatively, expenses may be thought of as the costs of goods and services used to produce the educational services provided by the institution. Expenses result in a reduction of net assets.","" "Extension centers","Sites or centers outside the confines of the parent institution where courses are offered that are part of an organized program at the parent institution. The sites are not considered to be temporary, but may be rented or made available to the institution at no cost by another institution or an organization, agency, or firm.","" "Extension division","A unit of the institution that provides institutional services including the planning, organization, and delivery of extended campus offerings. To carry out these activities, it generally maintains its own enrollment, personnel, and financial records separate from those of the main institution (although an institution may include these records in its own institutional data base). It does not grant either degree-credit or degrees , but these may be awarded by the institution for instruction provided through the extension division.","" "Faculty","Persons identified by the institution as such and typically those whose initial assignments are made for the purpose of conducting instruction, research or public service as a principal activity (or activities). They may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer or the equivalent of any of those academic ranks. Faculty may also include the chancellor/president, provost, vice provosts, deans, directors or the equivalent, as well as associate deans, assistant deans and executive officers of academic departments (chairpersons, heads or the equivalent) if their principal activity is instruction combined with research and/or public service. The designation as 'faculty' is separate from the activities to which they may be currently assigned. For example, a newly appointed president of an institution may also be appointed as a faculty member. Graduate, instruction, and research assistants are not included in this category.","" "Faculty Status","A status designated by the institution according to the institution's policies. 'Faculty' may include staff with academic appointments (instruction, research, public service) and other staff members who are appointed as faculty members. The designation 'faculty' is separate from the activities to which the staff members are currently assigned. For example, a president, provost, or librarian may also be appointed as a faculty member. For IPEDS reporting, graduate assistants do not have faculty status.","" "Fall cohort","The group of students entering in the fall term established for tracking purposes. For the Graduation Rates component, this includes all students who enter an institution as full-time, first-time degree or certificate-seeking undergraduate students during the fall term of a given year. ","" "Fall Enrollment (EF)","This annual component of IPEDS collects data on the number of students enrolled in the fall at postsecondary institutions. Students reported are those enrolled in courses creditable toward a degree or other recognized postsecondary credential; students enrolled in courses that are part of a vocational or occupational program, including those enrolled in off-campus or extension centers; and high school students taking college courses for credit. Institutions report annually the number of full- and part-time students, by gender, race/ethnicity, and level (undergraduate and graduate, including doctor’s – professional practice students); the total number of full- and part-time undergraduate degree/certificate-seeking students (first-time entering, transfer-ins, and continuing/returning) and full- and part-time undergraduate non-degree/non-certificate students); and retention rates. In even-numbered years, data are collected for state of residence of first-time students and for the number of those students who graduated from high school or received high school equivalent certificates in the past 12 months. Also in even-numbered years, 4-year institutions are required to provide enrollment data by gender, race/ethnicity, and level for selected fields of study. In odd-numbered years, data are collected for enrollment by age category by student level and gender.","" "Fall Staff (S)","This data, now part of the IPEDS Human Resources (HR) component, was previously a separate collection. Only institutions with 15 or more full-time employees are required to report annually (prior to 2016-17, data was collected biennially, for odd-numbered years). Institutions report the numbers of full- and part-time employees as of November 1 of the reporting year; full-time faculty by contract length and salary class intervals; number of other persons employed full-time by primary occupational activity and salary class intervals; part-time employees by primary occupational activity; tenure of full-time faculty by academic rank; and new hires by primary occupational activity. Most data are provided by race/ethnicity and gender. Prior to 2001, this collection also requested the number of persons donating (contributing) services or contracted for by the institution. Between 1987 and 1991, the Fall Staff data were collected in cooperation with the U.S. Equal Employment Opportunity Commission (EEOC). Beginning in 1993, all schools formerly surveyed by EEOC (using the EEO-6 survey form) reported through IPEDS Fall Staff.
(Term used in IPEDS HR survey component prior to 2012-13)
","" "Fall term","The part of the academic year that begins between late August and November 1.","" "FASB (Financial Accounting Standards Board)","Financial Accounting Standards Board (FASB) is recognized by the American Institute of Certified Public Accountants (AICPA) as the body authorized to establish accounting standards. In practice it defers to the Governmental Accounting Standards Board (GASB) for the setting of accounting standards for local and state government entities.","" "Federal grants","Transfers of money or property from the Federal government to the education institution without a requirement to receive anything in return. These grants may take the form of grants to the institutions to undertake research or they may be in the form of student financial aid. (Used for reporting on the Finance component)","" "Federal grants (grants/educational assistance funds)","Grants provided by federal agencies such as the U.S. Department of Education, including Title IV Pell Grants and Supplemental Educational Opportunity Grants (SEOG). Also includes need-based and merit-based educational assistance funds and training vouchers provided from other federal agencies and/or federally sponsored educational benefits programs. (Used for reporting on the Student Financial Aid component)","" "Federal Supplementary Educational Opportunity Grants (FSEOG)","(Higher Education Act of 1965, as amended, Title IV, Part A, Subpart 2, Public Laws 89-329, 92-318, 94-482, et al; 20 USC 1070b-1070b-3.) Provides eligible undergraduate postsecondary students with demonstrated financial need with grant assistance to help meet educational expenses. The Supplementary Educational Opportunity Grants (SEOG) are made directly to institutions of higher education, which select students for the awards.","" "Federal Work Study (FWS)","A part-time work program awarding on- or off-campus jobs to students who demonstrate financial need. FWS positions are primarily funded by the federal government (federal share), but are also partially funded by other organizations, including the institution (non-federal share). FWS is awarded to eligible students by the college as part of the student's financial aid package. The maximum FWS award is based on the student's financial need, the number of hours the student is able to work, and the amount of FWS funding available at the institution. This is a type of Title IV Aid, but it is not considered grant or loan aid to students.","" "Fellowships","These are grants-in-aid and trainee stipends to graduate students. Fellowships do not include funds for which services to the institution must be rendered, such as payments for teaching, or loans.","" "FICE (Federal Interagency Committee on Education) code","A 6-digit identification code originally created by the Federal Interagency Committee on Education (FICE). The code was used to identify all schools doing business with the Office of Education during the early sixties. This code is no longer used in IPEDS; it has been replaced by the Office of Postsecondary Education (OPE) ID code.","" "Fiduciary funds","Resources held and administered by the institution when it is acting in a capacity for individuals, private organizations, or governments. These are funds the institution holds in a trustee or agency capacity for others and the funds therefore cannot be used to support the institution's own programs . Included are pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds (i.e., agency transactions). Fiduciary funds are not included in the entity-wide financial statements of GASB organizations, but are reported separately as supplementary information.","" "Finance (F)","This annual component of IPEDS collects data that describe the financial condition of postsecondary education in the nation. These data are used to monitor changes in postsecondary education finance and to promote research involving institutional financial resources and expenditures. Specific data elements include such items as institutional revenues by source (e.g., tuition and fees, government, private gifts); institutional expenses by function (e.g., instruction, research, student services); physical plant assets and indebtedness; and endowment investments. Institutions may use different survey forms depending on the control of institution (e.g. public, private not-for-profit, or private for-profit) and the accounting standards followed by the institution (e.g. FASB or GASB).","" "Financial aid","Federal Work Study, grants, loans to students (government and/or private), assistantships, scholarships, fellowships, tuition waivers, tuition discounts, employer aid (tuition reimbursement) and other monies (other than from relatives/friends) provided to students to meet expenses. This excludes loans to parents.","" "FIPS (Federal Information Processing Standards) code","Standardized numeric or alphabetic codes issued by the National Institute of Standards and Technology (NIST) to ensure uniform identification of geographic entities throughout all federal government agencies.","" "First-professional","The use of this term was discontinued in IPEDS as of the 2010-11 data collection, when use of the new postbaccalaureate award categories became mandatory.
May refer to a degree, certificate, or level of student.
A first-professional degree was an award that required completion of a program that met all of the following criteria: (1) completion of the academic requirements to begin practice in the profession; (2) at least 2 years of college work prior to entering the program; and (3) a total of at least 6 academic years of college work to complete the degree program, including prior required college work plus the length of the professional program itself. First-professional degrees may be awarded in the following 10 fields:
A first-professional certificate was an award that required completion of an organized program of study designed for persons who had completed the first-professional degree. Examples could be refresher courses or additional units of study in a specialty or subspecialty.
A first-professional student was a student enrolled in one of these programs.
The 12-month FTE for first-professional students was calculated using the unduplicated headcounts reported on the 12-month enrollment component. Since the 12-month unduplicated headcounts do not differentiate between full-time and part-time students, an estimation was used. The ratio of full-time to part-time first-professional students from the previous collection year fall enrollment (which corresponds to the same academic year students) was calculated, and this ratio was applied to the 12-month unduplicated headcount. Adding the resulting full-time and one-third part-time student estimates results in the FTE for first-professional students.
","" "First-time student (undergraduate)","A student who has no prior postsecondary experience (except as noted below) attending any institution for the first time at the undergraduate level. This includes students enrolled in academic or occupational programs. It also includes students enrolled in the fall term who attended college for the first time in the prior summer session, and students who entered with advanced standing (college credits or recognized postsecondary credential earned before graduation from high school).","" "Fixed assets","Assets that cannot readily be turned into cash without disrupting the operation of the institution. Fixed assets include intangible assets consisting of certain nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks and goodwill.","" "Focus institution","The term used in the IPEDS Peer Analysis System to identify the postsecondary institution that is being compared to other institutions (peers) or that is the basis for any statistical reports generated within the system.","" "Food charges (formerly board charges)","Charges assessed students for an academic year for meals.","" "Food plan (formerly board plan)","The method for providing meals to students during an academic year. Plans may include a specific charge for a specified number of meals per week or a specified amount against which students may charge their meals.","" "Four-year institution","A postsecondary institution that offers programs of at least 4 years duration or one that offers programs at or above the baccalaureate level. Includes schools that offer postbaccalaureate certificates only or those that offer graduate programs only. Also includes free-standing medical, law or other first-professional schools.","" "Freshman","A first-year undergraduate student.","" "Fringe benefits","Cash contributions in the form of supplementary or deferred compensation other than salary. Excludes the employee's contribution. Employee fringe benefits include retirement plans, social security taxes, medical/dental plans, guaranteed disability income protection plans, tuition plans, housing plans, unemployment compensation plans, group life insurance plans, worker's compensation plans, pension, and other benefits in-kind with cash options.","" "FTE of students","The full-time equivalent (FTE) of students is a single value providing a meaningful combination of full-time and part-time students. IPEDS data products currently have two calculations of FTE students, one using fall student headcounts and the other using 12-month instructional activity.","Calculation of FTE students (using instructional activity),Calculation of FTE students (using fall student headcounts)" "FTE staff","The full-time-equivalent (FTE) of staff is calculated by summing the total number of full-time staff from the Employees by Assigned Position (EAP) component and adding one-third of the total number of part-time staff.","" "Full aid year","For the purposes of the IPEDS Student Financial Aid (SFA) component, full aid year refers to either the academic year (for academic reporters) or the period between September 1 and August 31 (for program reporters).","" "Full-time staff (employees)","As defined by the institution. The type of appointment at the snapshot date determines whether an employee is full-time or part-time. The employee's term of contract is not considered in making the determination of full- or part-time.","" "Full-time student","Undergraduate: A student enrolled for 12 or more semester credits, or 12 or more quarter credits, or 24 or more clock hours a week each term. Graduate: A student enrolled for 9 or more semester credits, or 9 or more quarter credits, or a student involved in thesis or dissertation preparation that is considered full-time by the institution. Doctor's degree - Professional practice - full-time as defined by the institution.","Credit" "Full-year cohort","This is a group of students entering at any time during the 12-month period for tracking and reporting. For Graduation Rate (GR), a full-year cohort is from September 1 through August 31 and is used primarily by institutions that offer occupational programs of varying lengths. Students must be full-time and first-time to be considered in the cohort. For Outcome Measures (OM) component, all degree-granting institutions report on a full-year cohort from July 1 through June 30. Students are reported once in one of the four OM cohorts: first-time, full-time; first-time, part-time: non-first-time, full-time; or non-first-time, part-time.","" "Functional Expense","A functional expense classification is a method of grouping expenses according to the purpose for which the costs are incurred. The classifications tell why an expense was incurred rather than what was purchased. (NACUBO FARM section 700)","" "Funds functioning as endowment (quasi-endowment funds)","Funds established by the governing board to function like an endowment fund but which may be totally expended at any time at the discretion of the governing board. These funds represent nonmandatory transfers from the current fund rather than a direct addition to the endowment fund, as occurs for the true endowment categories.","" "Gains","Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to revenues, which occur from the institution's ongoing major or central operations. Whether a transaction generates revenue or a gain depends on the relationship of the transaction to the institution's activities. For example, the sale of computers by a college store might be part of ongoing central activities, while the sale of surplus computers from administrative offices might be considered otherwise.","" "GASB (Governmental Accounting Standards Board)","The Governmental Accounting Standards Board (GASB) establishes accounting standards for local and state entities including governmental colleges and universities.","" "GASB governmental model using standards prior to GASB 34 & 35","Prior to adopting the GASB model using GASB 34 and 35, some governmental colleges and universities used the 'governmental model' of financial reporting. This reporting model and standards, followed primarily by some institutions with taxing authority, used the same financial reporting standards as state and local governments.","" "GASB model using GASB 34 & 35","GASB Statements 34 and 35 require all governmental colleges and universities to issue financial statements using the reporting model and standards of those statements. The required implementation date is based on annual revenues, with implementation dates from years beginning after June 15, 2001, to June 15, 2003. The two previous models are the GASB governmental model and the AICPA College and University Audit Guide model.","" "GED (General Educational Development)","This term normally refers to the tests of General Educational Development (GED), which provide an opportunity to earn a high school credential. The GED program, sponsored by the American Council on Education, enables individuals to demonstrate that they have acquired a level of learning comparable to that of high school graduates.","" "General purpose financial statement (GPFS)","Financial statements issued to parties outside the management of an institution. These are provided to creditors, donors, public officials outside the institution, and other external parties. GPFS differ from internal management financial reports, although GPFS may also be of use to board members and officials of the institution. The audit opinion is issued on the GPFS.","" "Gifts","Revenues received from gift or contribution nonexchange transactions. Includes bequests, promises to give (pledges), gifts from an affiliated organization or a component unit not blended or consolidated, and income from funds held in irrevocable trusts or distributable at the direction of the trustees of the trusts. Includes any contributed services recognized (recorded) by the institution. FASB and GASB standards differ somewhat on when to recognize contributions or nonexchange revenues, with FASB standards generally causing revenues to be recognized earlier in certain circumstances.","" "Governing board","An entity that ensures on behalf of the public the performance of an institution or a group of institutions. Responsibilities of the board may include appointing, supporting, and monitoring the president of the institution; reviewing educational and public service programs; insisting on strategic planning; and, ensuring good management and adequate resources.","" "Government appropriations (revenues)","Revenues received by an institution through acts of a legislative body, except grants and contracts. These funds are for meeting current operating expenses and not for specific projects or programs. The most common example is a state's general appropriation. Appropriations primarily to fund capital assets are classified as capital appropriations.","" "Governmental activities","Activities financed by taxes and intergovernmental revenues and other nonexchange revenues.","" "Governmental activities with business-type","This financial reporting mode, provided by GASB Statement No. 34, refers to an institution that accounts for its activities as governmental (that is, financed by taxes, intergovernmental revenues, and other nonexchange activities) with characteristics of business-type activities (those supported by fees charged for goods or services). The financial statements for this type of entity include a column for reporting governmental activities and another for business-type activities. GASB Statement 34 specifies the financial reporting format for this type of governmental entity.","" "Graduate Assistants (Other)","Graduate assistants not included in the graduate assistant teaching or research sections.","" "Graduate Assistants (Research)","Graduate assistants whose specific assignments customarily are made for the purpose of conducting research.","" "Graduate Assistants (Teaching)","Graduate assistants who assist faculty or other instructional staff in postsecondary institutions by performing teaching or teaching related duties, such as teaching lower level courses, developing teaching materials, preparing and giving examinations, and grading examinations or papers.","" "Graduate student","A student who holds a bachelor's degree or above and is taking courses at the postbaccalaureate level. These students may or may not be enrolled in graduate programs.","" "Graduation rate","The rate required for disclosure and/or reporting purposes under Student Right-to-Know Act. This rate is calculated as the total number of completers within 150% of normal time divided by the revised adjusted cohort.","" "Graduation Rates (GR)","This annual component of IPEDS was added in 1997 to help institutions satisfy the requirements of the Student Right-to-Know legislation. Data are collected on the number of students entering the institution as full-time, first-time, degree/certificate-seeking undergraduate students in a particular year (cohort), by race/ethnicity and gender; the number completing their program within 150 percent of normal time to completion; the number that transfer to other institutions if transfer is part of the institution's mission. Prior to 2007, institutions who offered athletically-related student aid were asked to report, by sport, the number of students receiving aid and whether they completed within 150 percent of normal time to completion. Now, these institutions only need to report a URL where the athletic data is located on their website, when available. GR automatically generates worksheets that calculate rates, including average rates over 4 years.","" "Grants and contracts (revenues)","Revenues from governmental agencies and nongovernmental parties that are for specific research projects, other types of programs , or for general institutional operations (if not government appropriations). Examples are research projects, training programs, student financial assistance, and similar activities for which amounts are received or expenses are reimbursable under the terms of a grant or contract, including amounts to cover both direct and indirect expenses. Includes Pell Grants and reimbursement for costs of administering federal financial aid programs. Grants and contracts should be classified to identify the governmental level - federal, state, or local - funding the grant or contract to the institution; grants and contracts from other sources are classified as nongovernmental grants and contracts. GASB institutions are required to classify in financial reports such grants and contracts as either operating or nonoperating.","" "Grants by local government (student aid)","Local government grants include scholarships or gift-aid awarded directly to the student. (Used for reporting on the Finance component)","" "Grants by state government (student aid)","Grant monies provided by the state such as Leveraging Educational Assistance Partnerships (LEAP) (formerly SSIG's); merit scholarships provided by the state; and tuition and fee waivers for which the institution was reimbursed by a state agency. (Used for reporting on the Finance component)","" "Graphic materials","Opaque (e.g., two-dimensional) art originals and reproductions, charts, photographs or materials intended to be projected or viewed without sound, e.g., filmstrips, transparencies, photographs, posters, pictures, radiographs, slides, and collections of such materials. [NISO Z39.7-2013, section 4.6] ","" "Health Education Assistance Loan (HEAL)","Federally insured loans to students attending eligible health professions schools. Section 730 of the Public Health Service Act requires HEAL schools to maintain records on student loans granted under this program.","" "Healthcare Practitioners and Technical Occupations","An occupational category based on the major group in the 2018 Standard Occupational Classification (SOC) Manual called 'Healthcare Practitioners and Technical Occupations.' For detailed information refer to the following website: https://www.bls.gov/soc/2018/major_groups.htm#29-0000.","" "High school diploma or recognized equivalent","A document certifying the successful completion of a prescribed secondary school program of studies, or any of the following:
A fringe benefit that restricts beneficiaries to receive housing support only in institution-owned housing.
Term used prior to 2011-12 in the Human Resources component.
","" "Human resources (HR)","This component of IPEDS was formed in 2006 by combining three previously separate components: Employees by Assigned Position (EAP), Fall Staff (S), and Salaries (SA). This was done to avoid (or at least reduce) conflicting data which had occurred when collected separately. The information collected has remained basically the same. The fall staff data was collected biennially in odd-numbered years prior to 2016-17, but is now collected annually similar to the other HR components.","" "Imputation","A method of estimating data for an entity that did not respond to a data item or survey.","" "Imputation flag","An indicator on a data file that shows whether or not the data was imputed for a specific variable.","" "In-district student","A student who is a legal resident of the locality in which he/she attends school and thus is entitled to reduced tuition charges if offered by the institution.","" "In-district tuition","The tuition charged by the institution to those students residing in the locality in which they attend school. This may be a lower rate than in-state tuition if offered by the institution.","" "In-state student","A student who is a legal resident of the state in which he/she attends school.","" "In-state tuition","The tuition charged by institutions to those students who meet the state's or institution's residency requirements.","" "Income tax","Domestic and foreign federal (national), state, and local (including franchise) taxes based on income.","" "Indebtedness on capital assets","Liabilities associated with the debt incurred in financing the institution's capital assets, including bonds, mortgages, notes, capital leases, and any other outstanding debt that was incurred to acquire, construct, or improve capital assets. Indebtedness issued and backed by the state government and that will be repaid by the state from sources other than institutional funds are excluded.","" "Indefinite duration (continuing or at-will) contract or employment agreement","A contract or employment agreement that has an indefinite duration (continuing, at-will).","" "Independent operations","Expenses associated with operations that are independent of or unrelated to the primary missions of the institution (i.e., instruction, research, public service) although they may contribute indirectly to the enhancement of these programs. This category is generally limited to expenses of a major federally funded research and development center. Also includes information technology expenses, actual or allocated costs for operation and maintenance of plant, interest and depreciation related to the independent operations. Expenses of operations owned and managed as investments of the institution's endowment funds are excluded.","" "Independent operations (revenues)","Revenues associated with operations independent of or unrelated to the primary missions of the institution (i.e., instruction, research, public service) although they may contribute indirectly to the enhancement of these programs. Generally includes only those revenues associated with major federally funded research and development centers. Net profit (or loss) from operations owned and managed as investments of the institution's endowment funds is excluded.","" "Infrastructure","Capital assets consisting of roads, bridges, drainage systems, water and sewer systems, and other similar assets. Infrastructure assets usually have longer useful lives than other capital assets such as buildings.","" "Initial cohort","A specific group of individuals established for tracking purposes. For the Graduation Rates (GR) and Outcome Measures (OM) components of IPEDS, the initial cohort is defined as the enrollment count before removing revisions and exclusions of all degree/certificate-seeking students who enter in either (1) the fall term of a given academic year, or (2) between September 1st and August 31st of the following year. For the GR component of IPEDS, the initial cohort is only for full-time, first-time students. For OM, all undergraduates are placed in one of four initial cohorts: full-time, first-time; part-time, first-time; full-time, non-first-time; and part-time, non-first time.","Revised cohort" "Institution of higher education","A term formerly used in IPEDS and HEGIS to define an institution that was accredited at the college level by an agency or association recognized by the Secretary, U.S. Department of Education. These schools offered at least a one-year program of study creditable toward a degree and they were eligible for participation in Title IV Federal financial aid programs.","" "Institution size category","This indicator is derived based on the institution's total students enrolled for credit.","" "Institution's staff (not in medical schools)","Term used to describe all staff employed by or employees working in a postsecondary institution, except those employed by or working in the medical school component of the institution. Includes staff employed by or employees working in the postsecondary component of a hospital or medical center that offers postsecondary education as one of its primary missions; also includes those working in first-professional schools (e.g., law schools, dental schools, schools optometry) except medical schools.","" "Institutional account","An account in which the institution maintains fiscal control of revenues or expenditures and has full knowledge of the amounts flowing through the account.","" "Institutional affiliation","A classification that indicates whether a private not-for-profit institution is associated with a religious group or denomination. Private not-for-profit institutions may be either independent or religiously affiliated.","Control (of institution)" "Institutional burden","The estimated amount of time(and money) required to respond to a survey. According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a valid OMB control number. The valid OMB control number for IPEDS is 1850-0582. The time required to complete the Fall information collection is estimated to vary from 1.5 hours to 3.8 hours per response, with an average of 3.2 hours, including the time to review instructions, search existing data resources, gather and maintain the data needed, and complete and review the information collection. Similarly, the time required to complete the Winter information collection is estimated to vary from 3.5 hours to 15.5 hours, with an average of 12.1 hours; and the time required to complete the Spring information collection is estimated to vary from 8.0 hours to 18.5 hours, with an average of 12.1 hours.","" "Institutional category","This indicator is derived using the level of offerings reported on the Institutional Characteristics (IC) component and the number and level of awards reported on the Completions (C) component.","" "Institutional Characteristics (IC)","This annual component is the core of the IPEDS system is and is required of all currently operating Title IV postsecondary institutions in the United States and other areas. As the control file for the entire IPEDS system, IC constitutes the sampling frame for all other NCES surveys of postsecondary institutions. It also helps determine the specific IPEDS screens that are shown to each institution. This component collects the basic institutional data that are necessary to sort and analyze not only the IC DATA, but also all other IPEDS DATAs. IC data are collected for the academic year, which generally extends from September of one calendar year to June of the following year. Specific data elements currently collected for each institution include: institution name, address, telephone number, control or affiliation, calendar system, levels of degrees and awards offered, types of programs, application information, student services, and accreditation. The IC component also collects pricing information including tuition and required fees, food and housing charges, books and supplies and other expenses for release on College Navigator.","" "Institutional grants","Scholarships and fellowships granted and funded by the institution and/or individual departments within the institution, (i.e., instruction, research, public service) that may contribute indirectly to the enhancement of these programs . Includes scholarships targeted to certain individuals (e.g., based on state of residence, major field of study, athletic team participation) for which the institution designates the recipient.","" "Institutional grants (restricted) (allowances)","Scholarships and fellowships awarded to students from institutional resources that are restricted to student aid. Private institutions generally report these grants as allowances. If control over these resources passes to the student, the amount is reported as an expense. (Used for reporting under FASB Standards on the Finance component.)","" "Institutional grants (unrestricted) (allowances)","Scholarships and fellowships awarded to students from unrestricted institutional resources. Private institutions generally report these grants as allowances. If control over these resources passes to the student, the amount is reported as an expense. (Used for reporting under FASB Standards on the Finance component.)","" "Institutional grants from restricted resources","Institutional grants to students funded from restricted-expendable resources for student aid, such as scholarships and fellowships. (Used for reporting under GASB Standards on the Finance component.)","" "Institutional grants from unrestricted resources","Institutional grants to students that are funded from resources that are not restricted to any particular purpose. (Used for reporting under GASB Standards on the Finance component.)","" "Institutional support","A functional expense category that includes expenses for the day-to-day operational support of the institution. Includes expenses for general administrative services, central executive-level activities concerned with management and long range planning, legal and fiscal operations, space management, employee personnel and records, logistical services such as purchasing and printing, and public relations and development. Also includes information technology expenses related to institutional support activities. If an institution does not separately budget and expense information technology resources, the IT costs associated with student services and operation and maintenance of plant will also be applied to this function.","" "Institutional system","Two or more postsecondary institutions under the control or supervision of a single administrative body.","" "Institutionally controlled housing","Any residence hall or housing facility located on- or off-campus that is owned or controlled by an institution and used by the institution in direct support of or in a manner related to, the institution's educational purposes.","" "Instruction","A functional expense category that includes expenses of the colleges, schools, departments, and other instructional divisions of the institution and expenses for departmental research and public service that are not separately budgeted. Includes general academic instruction, occupational and vocational instruction, community education, preparatory and adult basic education, and regular, special, and extension sessions. Also includes expenses for both credit and noncredit activities. Excludes expenses for academic administration where the primary function is administration (e.g., academic deans). Information technology expenses related to instructional activities if the institution separately budgets and expenses information technology resources are included (otherwise these expenses are included in academic support). Institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation.","" "Instruction combined with research and/or public service","
An occupational category used to classify persons for whom it is not possible to differentiate between instruction or teaching, research, and public service because each of these functions is an integral component of his/her regular assignment. Regardless of title, academic rank, or tenure status, these employees formally spend the majority of their time providing instruction, research, and/or public service.
","" "Instructional activity","The total number of credit and clock hours all students are engaged in during the specified period.","" "Instructional Faculty Salaries (SA)","This data, now part of the IPEDS Human Resources (HR) component, was previously a separate collection. It collects data as of November 1 of the reporting year on the number of full-time instructional faculty by rank, gender, and length of contract; total salary outlays; and fringe benefits and number of full-time instructional faculty covered by these benefits. The data have been collected annually since 1990; however data are not available for 2000. Prior to the 2001 collection, data were requested by tenure status. As of 2004, this component is applicable to all Title IV degree-granting institutions, unless they meet one of the following exclusions: all instructional faculty are part-time; all contribute their services; all are in the military; or all teach preclinical or clinical medicine. Formerly referred to as Salaries and Fringe Benefits of Full-Time Instructional Faculty (SA).
(Term used in IPEDS HR survey component prior to 2012-13)
","" "Instructional Staff","An occupational category that is comprised of staff who are either: 1) Primarily Instruction or 2) Instruction combined with research and/or public service. The intent of the Instructional Staff category is to include all individuals whose primary occupation includes instruction at the institution.","" "Intangible assets","Assets consisting of nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks and goodwill.","" "Integrated Postsecondary Education Data System (IPEDS)","The Integrated Postsecondary Education Data System (IPEDS), conducted by the NCES, began in 1986 and involves annual institution-level data collections. All postsecondary institutions that have a Program Participation Agreement with the Office of Postsecondary Education (OPE), U.S. Department of Education (throughout IPEDS referred to as 'Title IV') are required to report data using a web-based data collection system. IPEDS currently consists of the following components: Institutional Characteristics (IC); 12-month Enrollment (E12);Completions (C); Admissions (ADM); Student Financial Aid (SFA); Human Resources (HR) composed of Employees by Assigned Position, Fall Staff, and Salaries; Fall Enrollment (EF); Graduation Rates (GR); Outcome Measures (OM); Finance (F); and Academic Libraries (AL).","" "Interest","The price paid (or received) for the use of money over a period of time. Interest income is one component of investment income. Interest paid by the institution is interest expense.","" "Interlibrary loan services","Interlibrary loan is the process by which a library requests material from, or supplies material to, another library' where ''material' includes books, audiovisual materials, and other returnable items as well as copies of journal articles, book chapters, excerpts, and other non-returnable items.","" "International English Language Testing System (IELTS)","A standardized test designed to determine an applicant's ability to benefit from instruction in English.","English Proficiency Test" "Invested in capital assets, net of related debt","Net assets of GASB institutions that consist of capital assets net of accumulated depreciation, reduced by the outstanding indebtedness on capital assets. FASB institutions do not use this classification; most of the equivalent net assets are considered unrestricted net assets.","" "Investment gains","The gain derived from the investment of capital. Such gains may take the form of a market appreciation of the value of the investment. The gain may be realized if the asset or capital is sold or unrealized if the asset or capital is not sold.","" "Investment income","Revenues derived from the institution's investments, including investments of endowment funds. Such income may take the form of interest income, dividend income, rental income or royalty income and includes both realized and unrealized gains and losses.","" "Investment return","Income from assets including dividends, interest earnings, royalties, rent, gains (losses) etc.","" "IPEDS College Opportunities Online Locator (IPEDS COOL)"," No longer active - see College Navigator.","" "IPEDS coordinator","The person responsible for Integrated Postsecondary Education Data System (IPEDS) survey related coordination activities for a specified group of schools within a state or system. This person has certain viewing, verifying and locking privileges on the data collection system.","" "IPEDS universe","Those postsecondary institutions that have been identified and are potential respondents to the IPEDS surveys. The universe does not include all postsecondary institutions because many exist that are not included in the list of Title IV eligible institutions and, thus, there is currently no complete list of these institutions.","Institutional Characteristics (IC)" "IPEDS Use the Data Webpage (formerly IPEDS Data Center)","The IPEDS Use the Data webpage is the single entry point for retrieving IPEDS data. Using the webpage, one can easily download data files for one or more institutions with information from any of the IPEDS survey components or download complete data files, produce a variety of reports and data trends, or create group statistics.","" "Job Training Partnership Act (JTPA)","Legislation effective beginning Federal Fiscal Year 1984, enabling Private Industry Councils (PICs) in service areas defined within each state to support job training programs. Provisions of the legislation deal with the authority of the councils, the range of allowable programs, and special populations to be served.","" "Keyholder","The person designated by an official institutional representative to have in their possession the necessary UserID and password to gain access to the Integrated Postsecondary Education Data System (IPEDS) data collection system to complete the survey. The keyholder is responsible for entering data and locking the site by each survey completion date.","" "Land and land improvements","Capital assets consisting of land and improvements such as athletic fields, golf courses, or lakes. Land is nondepreciable; some land improvements are depreciable and some are nondepreciable.","" "Land-grant institution","A land-grant college or university is an institution that has been designated by its state legislature or Congress to receive the benefits of the Morrill Acts of 1862 and 1890. The original mission of these institutions, as set forth in the first Morrill Act, was to teach agriculture, military tactics, and the mechanic arts as well as classical studies so that members of the working classes could obtain a liberal, practical education. For more information on land-grant institutions see http://www.csrees.usda.gov/qlinks/partners/state_partners.html.","" "Legacy status","Students who have a familial tie to an institution including parents or relatives who are alumni or a sibling who currently attends.","" "Less than 2-year institution","A postsecondary institution that offers programs of less than 2-years duration below the baccalaureate level. Includes occupational and vocational schools with programs that do not exceed 1800 clock hours .","" "Less than 9/10-month salary contract/teaching period","The contracted teaching period of faculty employed for less than 2 semesters, 3 quarters, 2 trimesters, or 2 4-month sessions.
(Term used in IPEDS HR survey component prior to 2012-13)
","" "Less-than-annual contract or employment agreement","A contract or employment agreement that is in effect for a partial year period of less than 365 days, or less than a standard academic year or the equivalent. Includes contracts for partial year periods such as a single semester, quarter, term, block, or course.","" "Level (of institution)","A classification of whether an institution's programs are 4-year or higher (4 year), 2-but-less-than 4-year (2 year), or less than 2-year.","Sector,Control (of institution)" "Levels of offering","Information collected in the Institutional Characteristics Header component which indicates all applicable levels for all credit programs offered at an institution. Award levels are identified on the basis of recognition for their completion, duration, or a combination thereof. Degree-designated award levels indicate those degree levels for which the institution is authorized to offer recognized postsecondary credentials. Length of study is the equivalent of the number of full-time academic years. For example, at least 1 but less than 2 years refers to the number of credits or the course load that would normally be completed by a full-time student attending within the stated time period.","" "Liabilities","Debts and obligations of the institution owed to outsiders or claims or rights, expressed in monetary terms, of an institution's creditors. GASB institutions are required to report liabilities under two categories - current liabilities and noncurrent liabilities.","" "Librarians and Media Collections Specialists","An occupational category based on the broad occupation in the 2018 Standard Occupational Classification (SOC) Manual called 'Librarians and Media Collections Specialists' (SOC code 25-4020). For detailed information, refer to the following website: https://www.bls.gov/soc/2018/major_groups.htm#25-0000.","" "Librarians, Curators, and Archivists","An occupational category based on the following three broad occupations in the 2010 Standard Occupational Classification (SOC) Manual: 1) Librarians (SOC code 25-4020) (https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000); 2) Archivists, Curators, and Museum Technicians (SOC code 25-4010) (https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000); and 3) Library Technicians (SOC code 25-4030) (https://www.bls.gov/soc/2010/2010_major_groups.htm#25-0000).","" "Library","An organized collection of printed, microform, and audiovisual materials which (a) is administered as one or more units, (b) is located in one or more designated places, and (c) makes printed, microform, and audiovisual materials as well as necessary equipment and services of a staff accessible to students and to faculty. Includes units meeting the above definition which are part of a learning resource center.","" "Library and Student and Academic Affairs and Other Education Services Occupations","An occupational category consisting of the following:The excess of assets over liabilities or the residual interest in the institution's assets remaining after liabilities are deducted. The change in net assets results from revenues, gains, expenses, and losses. FASB institutions classify net assets into three categories: permanently restricted, temporarily restricted, and unrestricted. This term is similar to the 'Net position' term used by GASB institutions.
","" "Net deferred tax asset","A deferred tax asset is recognized for temporary differences that will result in deductible amounts in future years and for carryforwards. For example, a temporary difference is created between the reported amount and the tax basis of a liability for estimated expenses if, for tax purposes, those estimated expenses are not deductible until a future year. Settlement of that liability will result in tax deductions in future years, and a deferred tax asset is recognized in the current year for the reduction in taxes payable in future years. A valuation allowance is recognized if, based on the weight of available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized.","" "Net deferred tax liability","A deferred tax liability is recognized for temporary differences that will result in taxable amounts in future years. For example, a temporary difference is created between the reported amount and the tax basis of an installment sale receivable if, for tax purposes, some or all of the gain on the installment sale will be included in the determination of taxable income in future years. Because amounts received upon recovery of that receivable will be taxable, a deferred tax liability is recognized in the current year for the related taxes payable in future years.","" "Net grant aid to students (expenses)","The portion of scholarships and fellowships granted by an institution that exceeds the amount applied to institutional charges such as tuition and fees or food and housing. The amount reported as expense excludes allowances.","" "Net income","The final figure in the income statement when revenues exceed expenses.A functional expense category that includes expenses for operations established to provide service and maintenance related to campus grounds and facilities used for educational and general purposes. Specific expenses include utilities, fire protection, property insurance, and similar items. This function does not include amounts charged to auxiliary enterprises, hospitals, and independent operations. Also includes information technology expenses related to operation and maintenance of plant activities if the institution separately budgets and expenses information technology resources (otherwise these expenses are included in institutional support). GASB institutions have these expenses charged to or allocated to other functions.
Term used for GASB institutions in the Finance component prior to Fiscal Year 2010 (expenses - GASB unaligned form)
","" "Operation and maintenance of plant (O&M)","An expense category that includes expenses for operations established to provide service and maintenance related to campus grounds and facilities used for educational and general purposes. Specific expenses include: janitorial and utility services; repairs and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds; maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; safety; hazardous waste disposal; property, liability, and all other insurance relating to property; space and capital leasing; facility planning and management; and central receiving.
A benefit plan that allows an employee the option of selecting a combination of health care and insurance benefits (e.g. hospital, medical, surgical, dental care, and group life insurance).
Term used prior to 2011-12 in the Human Resources component.
","" "Other Natural Expenses and Deductions","The sum of operating and nonoperating expenses not classified as salaries and wages, benefits, operation and maintenance of plant, interest, or depreciation. Prior to fiscal year 2016, this value included operation and maintenance of plant expenses. This category can include bad debts, income taxes, changes in value in split interest agreements, or changes in environmental liability obligations. ","" "Other professional (support/service)","A primary function or occupational activity category used to classify persons employed for the primary purpose of performing academic support, student service, and institutional support, whose assignments would require either a baccalaureate degree or higher or experience of such kind and amount as to provide a comparable background. Included in this category are all employees holding titles such as business operations specialists; buyers and purchasing agents; human resources, training, and labor relations specialists; management analysts; meeting and convention planners; miscellaneous business operations specialists; financial specialists; accountants and auditors; budget analysts; financial analysts and advisors; financial examiners; loan counselors and officers; computer specialists; computer and information scientists, research; computer programmers; computer software engineers; computer support specialists; computer systems analysts; database administrators; network and computer systems administrators; network systems and data communication analysts; counselors, social workers, and other community and social service specialists; counselors; social workers; health educators; clergy; directors, religious activities and education; lawyers; librarians, curators, and archivists; museum technicians and conservators; librarians; artists and related workers; designers; athletes, coaches, umpires; dancers and choreographers; music directors and composers; chiropractors; dentists; dietitians and nutritionists; optometrists; pharmacists; physicians and surgeons; podiatrists; registered nurses; therapists; and veterinarians.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Other separate health profession schools (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Other Separate Health Professional Schools award most of their degrees in such fields as chiropractic, nursing, pharmacy, or podiatry.","Carnegie Classification,Specialized institutions (Carnegie)" "Other sources (revenues)","Other sources of revenues not covered elsewhere in the collection of IPEDS Finance data from schools reporting under the pre GASB 34/35 Standards. Examples are interest income and gains (net of losses) from investments of unrestricted current funds, miscellaneous rentals and sales, expired term endowments, and terminated annuity or life income agreements, if not material. Also includes revenues resulting from the sales and services of internal service departments to persons or agencies external to the institution (e.g., the sale of computer time).","" "Other specialized institutions (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Other Specialized Institutions include graduate centers, maritime academies, military institutes, and institutions that do not fit any other classification category, but award a majority of degrees in a specialized area not separately identified.","Carnegie Classification,Specialized institutions (Carnegie)" "Other specific changes in net assets","Changes that occur infrequently rather than on a regular basis, but still affect the net assets of the institution. Included in this category are: actuarial gain or (loss) on split interest agreements; gain or (loss) on sale of plant assets; other gain or (loss); discontinued operations; extraordinary gain or (loss); and cumulative effect of change(s) in accounting principle.","" "Out-of-state centers","Sites where courses or programs are offered that are in a state different from the state of the main campus.","" "Out-of-state student","A student who is not a legal resident of the state in which he/she attends school.","" "Out-of-state tuition","The tuition charged by institutions to those students who do not meet the institution's or state's residency requirements.","" "Outcome Measures (OM)","This annual component aims to improve the collection of student progression and completion data on a more diverse group of undergraduate students at degree-granting institutions. Award and enrollment statuses are collected on four cohorts (first-time, full-time; first-time, part-time; non-first-time, full-time; and non-first-time, part-time) and on eight subcohorts (based on Pell Grant recipient status) of degree/certificate-seeking students at three points of time (four-, six-, and eight-years after entering the institution).","" "Parent institution","An institution that reports some or all data for another institution, known as the child institution.","Child institution" "Part-time staff (employees)","As determined by the institution. The type of appointment at the snapshot date determines whether an employee is full-time or part-time. The employee's term of contract is not considered in making the determination of full- or part-time. Casual employees (hired on an ad-hoc basis or occasional basis to meet short-term needs) and students in the College Work-Study Program (CWS) are not considered part-time staff.","" "Part-time student","Undergraduate: A student enrolled for either less than 12 semester or quarter credits, or less than 24 clock hours a week each term. Graduate: A student enrolled for less than 9 semester or quarter credits.","" "Password","A series of numbers or letters that can be used either alone or with a User ID to gain access to the IPEDS data collection system.","" "Patient contractual allowances","Contractual allowances provided to insurers or other group health providers which are deducted from fees for services provided by hospitals (thus not included in hospital revenues).","" "Payments made on principal","Payments made on plant loan debt to reduce the principal of the loan, regardless of the source of funds.","" "Peer Analysis System (PAS)","An early IPEDS data access tool, no longer available. All the functions in the Peer Analysis System have been incorporated into the IPEDS Data Center.","" "Pell Grant program","(Higher Education Act of 1965, Title IV, Part A, Subpart I, as amended.) Provides grant assistance to eligible undergraduate postsecondary students with demonstrated financial need to help meet education expenses.","" "Perkins Loan program","(Higher Education Act of 1965, Title IV, Part E, as amended, Public Laws 89-329, 92-318, et al; 20 USC 1087aa-1087hh.). Formerly known as National Direct Student Loans (NDSL), the Perkins Loan program provides low interest loans to eligible postsecondary students (undergraduate, graduate, or professional students) with demonstrated financial need to help meet educational expenses.","" "Permanent endowment","Funds held by an institution that must be held in perpetuity with only the income available for use. Endowments are usually the result of a gift or grant received that is required to be held in perpetuity by the donor or granting agency.","" "Permanently restricted","Net assets of FASB institutions that must be maintained in perpetuity. Permanently restricted net assets increase when institutions receive contributions for which donor-imposed restrictions limiting the institution's use of an asset or its economic benefits neither expire with the passage of time nor can be removed by the organization's meeting certain requirements. Donor-imposed restrictions on the use of the investment income on the assets may also change the amount of such net assets. Permanent endowment funds are the most common example.","" "Physical plant assets","These assets consist of land, buildings, improvements, equipment, and library books. Excluded are assets that are part of endowment or other capital fund investments in real estate. Construction in progress is excluded from this total until completed.","" "Physical plant indebtedness","Debt incurred in financing the institution's capital assets, including bonds, mortgages, notes, capital leases, and any other outstanding debt that was incurred to acquire, construct, or improve capital assets such as land, buildings, and improvements other than buildings, equipment, and library books. Excludes indebtedness that is part of endowment or other capital fund investments in real estate. Also excludes construction in progress.","" "Placement services for program completers","Assistance for students in evaluating their career alternatives and in obtaining full-time employment upon leaving the institution.","" "Post 9/11 GI Bill","A federal education benefit program for veterans, who served on active duty after September 10, 2001. This Department of Veteran Affairs benefit provides up to 36 months of education benefits at an approved institution for the following college costs: tuition and fees, books and supplies, and housing. The tuition and fees payment, which is the cost for an in-state student attending a public institution, is made directly to the postsecondary institution whereas payments for books and supplies and housing are sent directly to the student.","" "Post-master's certificate","An award that requires completion of an organized program beyond the master's degree, but does not meet the requirements of academic degrees at the doctor's level.","" "Postbaccalaureate certificate","An award that requires completion of an organized program of study beyond the bachelor's. It is designed for persons who have completed a baccalaureate degree, but does not meet the requirements of a master's degree.
NOTE: Even though Teacher Preparation certificate programs may require a bachelor's degree for admission, they are considered subbacalaureate undergraduate programs, and students in these programs are undergraduate students.
","" "Postsecondary award, certificate, or diploma (1,800 or more clock hours, 60 or more semester or trimester credit hours, or 90 or more quarter credit hours)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) designed for completion in 1,800 or more clock hours, or 60 or more semester or trimester credit hours, or 90 or more quarter credit hours. Beginning in 2020-21, references to academic year equivalencies were removed from all levels of subbaccalaureate certificates.","" "Postsecondary award, certificate, or diploma (300-899 clock hours, 9-29 semester or trimester credit hours, or 13-44 quarter credit hours)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) designed for completion in at least 300 but less than 900 clock hours, or in at least 9 but less 30 semester or trimester credit hours, or in at least 13 but less than 45 quarter credit hours. Beginning in 2020-21, this award level category was one of two added options for reporting certificates of less than one academic year in length.","" "Postsecondary award, certificate, or diploma (900-1,800 clock hours, 30-60 semester or trimester credit hours, or 45-90 quarter credit hours)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) designed for completion in at least 900 but less than 1,800 clock hours, or in at least 30 but less than 60 semester or trimester credit hours, or in at least 45 but less than 90 quarter credit hours. Beginning in 2020-21, references to academic year equivalencies were removed from all levels of subbaccalaureate certificates.","" "Postsecondary award, certificate, or diploma (at least 1 but less than 2 academic years) (old definition)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) in at least 1 but less than 2 full-time equivalent academic years , or designed for completion in at least 30 but less than 60 semester or trimester credit hours, or in at least 45 but less than 90 quarter credit hours, or in at least 900 but less than 1,800 clock hours.","" "Postsecondary award, certificate, or diploma (at least 2 but less than 4 academic years) (old definition)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) in at least 2 but less than 4 full-time equivalent academic years , or designed for completion in at least 60 but less than 120 semester or trimester credit hours, or in at least 90 but less than 180 quarter credit hours, or in at least 1,800 but less than 3,600 clock hours.","" "Postsecondary award, certificate, or diploma (less than 1 academic year) (old definition)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) in less than 1 academic year (2 semesters or 3 quarters), or designed for completion in less than 30 semester or trimester credit hours, or in less than 45 quarter credit hours, or in less than 900 clock hours.","" "Postsecondary award, certificate, or diploma (less than 300 clock hours, 9 semester or trimester credit hours, or 13 quarter credit hours)","An award that requires completion of an organized program of study at the postsecondary level (below the baccalaureate degree) designed for completion in less than 300 clock hours, or in less than 9 semester or trimester credit hours, or less than 13 quarter credit hours. Beginning in 2020-21, this award level category was one of two added options for reporting certificates of less than one academic year in length.","" "Postsecondary education","The provision of a formal instructional program whose curriculum is designed primarily for students who are beyond the compulsory age for high school. This includes programs whose purpose is academic, vocational, and continuing professional education, and excludes avocational and adult basic education programs.","" "Postsecondary education institution","An institution which has as its sole purpose or one of its primary missions, the provision of postsecondary education.","" "Postsecondary Statistics Division (PSD)","The Postsecondary Statistics Division (PSD) is the organizational unit within the National Center for Education Statistics (NCES) where IPEDS is conducted.","" "Postsecondary Teachers","An occupational category in the 2018 Standard Occupational Classification (SOC) Manual with the SOC code 25-1000. This category is not an IPEDS reporting category.","" "Predominant calendar system","The method by which an institution structures most of its courses for the academic year.","" "Prepaid tuition plan","A program that allows students or their families to purchase college tuition or tuition credits for future years, at current prices.","" "Preservation","Activities associated with maintain library and archival materials for use in their original form or some other usable way. Examples include rebinding, de-acidification, restoration, lamination, materials conservation and digitization.","" "Primarily Instruction","An occupational category used to classify persons whose specific assignments customarily are made for the purpose of providing instruction or teaching. Regardless of title, academic rank, or tenure status, these employees formally spend the majority of their time providing instruction or teaching.","" "Primary occupational activity","The principal activity of a staff member as determined by the institution. If an individual participates in two or more activities, the primary activity is normally determined by the amount of time spent in each activity. Occupational activities are designated as follows: Executive, administrative, and managerial; Faculty (instruction/research/public service); Graduate assistants; Other professional (support/service); Technical and paraprofessional; Clerical and secretarial; Skilled crafts; and Service/maintenance (see separate definitions).
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Private for-profit institution","A private institution in which the individual(s) or agency in control receives compensation other than wages, rent, or other expenses for the assumption of risk.","Private institution,Private not-for-profit institution,Public institution" "Private gifts (Revenues)","Revenues from private (non-governmental) entities including revenues received from gift or contribution nonexchange transactions (including contributed services) except those from affiliated entities. Includes bequests, promises to give (pledges), gifts from an affiliated organization or a component unit not blended or consolidated, and income from funds held in irrevocable trusts or distributable at the direction of the trustees of the trusts. Includes any contributed services recognized (recorded) by the institution.","" "Private gifts, grants and contracts (revenues)","Revenues from private donors for which no legal consideration is involved and from private contracts for specific goods and services provided to the funder as stipulation for receipt of the funds. Includes only those gifts, grants, and contracts that are directly related to instruction, research, public service, or other institutional purposes. Includes monies received as a result of gifts, grants, or contracts from a foreign government. Also includes the estimated dollar amount of contributed services.","" "Private grants and contracts (Revenues)","Revenues from private (non-governmental) entities that are for specific research projects, other types of programs, or for general institutional operations (if not government appropriations). Examples are research projects, training programs, and similar activities for which amounts are received or expenses are reimbursable under the terms of a grant or contract, including amounts to cover both direct and indirect expenses.","" "Private institution","An educational institution controlled by a private individual(s) or by a nongovernmental agency, usually supported primarily by other than public funds, and operated by other than publicly elected or appointed officials. These institutions may be either for-profit or not-for-profit.","Private for-profit institution,Private not-for-profit institution,Public institution" "Private not-for-profit institution","A private institution in which the individual(s) or agency in control receives no compensation, other than wages, rent, or other expenses for the assumption of risk. These include both independent not-for-profit schools and those affiliated with a religious organization.","Private for-profit institution,Private institution,Public institution" "Production, Transportation, and Material Moving Occupations","An occupational category based on the following two major groups in the 2018 Standard Occupational Classification (SOC) Manual: 1) Production Occupations (https://www.bls.gov/soc/2018/major_groups.htm#51-0000) and 2) Transportation and Material Moving Occupations (https://www.bls.gov/soc/2018/major_groups.htm#53-0000).","" "Program","A combination of courses and related activities organized for the attainment of broad educational objectives as described by the institution.","" "Program category","A summary of groups of related instructional programs designated by the first 2 digits of its appropriate Classification of Instructional Programs (CIP) code.","" "Program Participation Agreement (PPA)","A written agreement between a postsecondary institution and the Secretary of Education. This agreement allows institutions to participate in any of the Title IV student assistance programs other than the State Student Incentive Grant (SSIG) and the National Early Intervention Scholarship and Partnership (NEISP) programs. The PPA conditions the initial and continued participation of an eligible institution in any Title IV program upon compliance with the General Provisions regulations, the individual program regulations, and any additional conditions specified in the program participation agreement that the Department of Education requires the institution to meet. Institutions with such an agreement are referred to as Title IV institutions .","" "Program specialty","A specific instructional program that can be identified by a 6-digit Classification of Institutional Programs (CIP) Code.","" "Program with no recognized postsecondary credential","Any formally organized program with stated educational objectives and well-defined completion requirements that does not lead to a recognized postsecondary credential.","" "Programs of at least 2 years but less than 4 years","Programs requiring at least 2 years but less than 4 years of full-time equivalent college level work, including associate's degrees and programs that can be completed in at least 1,800 but less than 3,600 clock hours to obtain a degree, diploma, certificate, or other recognized postsecondary credential.","" "Programs of at least 4 years","Programs designed to be completed in at least 8 semesters or 12 quarters to obtain a degree, diploma, or other recognized postsecondary credential. Includes programs resulting in all bachelor's degrees and other baccalaureate level or equivalent degrees, as well as 5-year cooperative programs, and those programs in which the normal 4 years of work are designed to be completed in 3 years.","" "Programs of less than 2 years","Programs requiring less than 2 years of full-time equivalent college level work (4 semesters or 6 quarters) or less than 1,800 clock hours to obtain a degree, diploma, certificate, or other recognized postsecondary credential.","" "Promise Program","Residency-based scholarship programs for high school graduates at selected postsecondary institutions. Programs may have additional requirements beyond residency and can be either a first-dollar or last-dollar benefit.","" "Public institution","An educational institution whose programs and activities are operated by publicly elected or appointed school officials and which is supported primarily by public funds.","Private for-profit institution,Private institution,Private not-for-profit institution" "Public service","A functional expense category that includes expenses for activities established primarily to provide noninstructional services beneficial to individuals and groups external to the institution. Examples are conferences, institutes, general advisory service, reference bureaus, and similar services provided to particular sectors of the community. This function includes expenses for community services, cooperative extension services, and public broadcasting services. Also includes information technology expenses related to the public service activities if the institution separately budgets and expenses information technology resources (otherwise these expenses are included in academic support). Institutions include actual or allocated costs for operation and maintenance of plant, interest, and depreciation.","" "Public Service staff","An occupational category used to classify persons whose specific assignments customarily are made for the purpose of carrying out public service activities such as agricultural extension services, clinical services, or continuing education. Regardless of title, academic rank, or tenure status, these employees formally spend the majority of their time carrying out public service activities. (This category includes employees with a public service assignment regardless of the location of the assignment (e.g., in the field rather than on campus)).
(This category was called Primarily public service prior to 2012-13.)
A primary function or occupational activity category used to classify persons whose assignments require limited degrees of previously acquired skills and knowledge and in which workers perform duties that result in or contribute to the comfort, convenience, and hygiene of personnel and the student body or that contribute to the upkeep of the institutional property. Includes titles such as fire fighters; law enforcement workers; parking enforcement workers; police officers; security guards; lifeguards; ski patrol; cooks and food preparation workers; food and beverage serving workers; fast food and counter workers; waiters and waitresses; other food preparation and serving related workers; building cleaning and pest control workers; grounds maintenance workers; electrical and electronic equipment mechanics; installers and repairers; radio and telecommunications equipment installers and repairers; avionics technicians; electric motor, power tool, and related repairers; vehicle and mobile equipment mechanics, installers, and repairers; control and valve installers and repairers; heating, air conditioning, and refrigeration mechanics and installers; air transportation workers; motor vehicle operators; and parking lot attendants.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Servicemembers Opportunity Colleges","A membership group of over 1,700 institutions that functions to expand and improve voluntary postsecondary opportunities for servicemembers worldwide. It is funded by the Department of Defense through a contract with the American Association of State Colleges and Universities (AASCU).","" "Shared library","A facility housing an organized collection of printed, microform, and audiovisual materials, and (a) is jointly administered by more than one educational institution, or (b) whose funds or operating expenditures have been received from more than one educational institution. The location of the facility is not a determining factor.","" "Skilled crafts","A primary function or occupational activity category used to classify persons whose assignments typically require special manual skills and a thorough and comprehensive knowledge of the processes involved in the work, acquired through on-the-job-training and experience or through apprenticeship or other formal training programs . Includes occupational titles such as welders, cutters, solderers and brazers; bookbinders and bindery workers; printers; cabinetmakers and bench carpenters; plant and system operators; stationary engineers and boiler operators; water and liquid waste treatment plant and system operators; crushing, grinding, polishing, mixing, and blending workers; medical, dental, and ophthalmic laboratory technicians; painting workers; photographic process workers and processing machine operators; and etchers and engravers.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Special admissions tests","Tests prepared by or for a particular institution, or state (for some state institutions) and administered by the institution, for purposes of determining prospective students' skills and competencies.","" "Specialized accreditation","Specialized accreditation normally applies to the evaluation of programs, departments, or schools which usually are parts of a total collegiate or other postsecondary institution. The unit accredited may be as large as a college or school within a university or as small as a curriculum within a discipline. Most of the specialized accrediting agencies review units within a postsecondary institution which is accredited by one of the regional accrediting commissions. However, certain of the specialized accrediting agencies accredit professional schools and other specialized or vocational or other postsecondary institutions which are free-standing in their operations. Thus, a 'specialized' or 'programmatic' accrediting agency may also function in the capacity of an 'institutional' accrediting agency. In addition, a number of specialized accrediting agencies accredit educational programs within non-educational settings, such as hospitals.","Accrediting agencies,Accrediting bodies" "Specialized institutions (Carnegie)","These institutions offer degrees ranging from the bachelor's to the doctor's, and typically award a majority of degrees in a single field or combination of related fields.","Medical schools and medical centers (Carnegie),Other separate health profession schools (Carnegie),Other specialized institutions (Carnegie),Schools of art, music, and design (Carnegie),Schools of business and management (Carnegie),Schools of engineering and technology (Carnegie),Schools of law (Carnegie),Teachers colleges (Carnegie),Theological seminaries and other specialized faith-related institutions (Carnegie)" "Stafford Loans","(Higher Education Act of 1965, Title IV-B, as amended, Public Law 89-329; 20 USC 1071.) Provides guaranteed loans for educational expenses from eligible lenders to vocational or academic undergraduate, graduate, and first-professional students at eligible postsecondary institutions.","" "Standard term","For Title IV purposes, a standard term is a semester, quarter, or trimester","" "Standardized admissions tests","Tests prepared and administered by an agency that is independent of any postsecondary education institution. Tests provide information about prospective students and their academic qualifications relative to a national sample. Examples are the SAT and the ACT.","" "State and local government grants","State and local monies awarded to the institution under state and local student aid programs, including the state portion of State Student Incentives Grants (SSIG). (Used for reporting on the Student Financial Aid component)","" "State and local government grants and contracts (revenues)","Revenues from state and local government agencies that are for training programs and similar activities for which amounts are received or expenditures are reimbursable under the terms of a state or local government grant or contract.","" "State and local grants","Grant monies provided by the state such as Leveraging Educational Assistance Partnerships (LEAP) (formerly SSIG's); merit scholarships provided by the state; and tuition and fee waivers for which the institution was reimbursed by a state agency. Local government grants include scholarships or gift-aid awarded directly to the student. (Used for reporting for private for-profit institutions on the Finance component )","" "State government grants and contracts (revenues)","Revenues from state Government agencies that are for training programs and similar activities for which amounts are received or expenditures are reimbursable under the terms of a state government grant or contract.","" "State grants (revenues)","A sum of money or property bestowed on a postsecondary institution by a state government.","" "State of residence","A person's permanent address as determined by such evidence as a driver's license or voter registration. For entering freshmen, state of residence may be the legal state of residence of a parent or guardian.","" "State unknown","Status used when the reporting institution is unable to determine from existing records the home state or residence of the student.","" "Status date","In the collection of Graduation Rates data, institutions report on the status of the students in their cohort as of August 31 of the reporting year.","" "Status indicators","Used in the IPEDS data collection system to identify progress toward satisfying reporting (compliance) requirements. The survey status indicators are as follows:A primary function or occupational activity category used to classify persons whose assignments require specialized knowledge or skills which may be acquired through experience, apprenticeship, on-the-job-training, or academic work in occupationally specific programs that result in a 2-year degree or other certificate or diploma. Includes persons who perform some of the duties of a professional in a supportive role, which usually requires less formal training and/or experience than normally required for professional status. Includes mathematical technicians; life, physical, and social science technicians; agricultural and food science technicians; chemical technicians; geological and petroleum technicians; nuclear technicians; paralegals and legal assistants; miscellaneous legal support workers; health technologists and technicians; dietetic technicians; pharmacy technicians; licensed practical and licensed vocational nurses; medical records and health information technicians; opticians, dispensing; healthcare support occupations; nursing aides, orderlies, and attendants; physical therapist assistants and aides; massage therapists; dental assistants; medical assistants; and pharmacy aides.
(Term used in the IPEDS HR survey component prior to 2012-13)
","" "Temporarily restricted","Net assets of FASB institutions whose use by the institution has been limited by donor specification as to use or the time when use may occur (such as a later period of time or after specified events have occurred).","" "Tenure","Status of a personnel position with respect to permanence of the position.","" "Tenure track","Personnel positions that lead to consideration for tenure.","" "Term endowment funds","Funds for which the donor has stipulated that the principal may be expended after a stated period or on the occurrence of a certain event.","" "Test of English as a Foreign Language (TOEFL)","A standardized test designed to determine an applicant's ability to benefit from instruction in English.","English Proficiency Test" "Theological seminaries and other specialized faith-related institutions (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Theological seminaries and other specialized faith-related institutions primarily offer religious instruction or train members of the clergy.","Carnegie Classification,Specialized institutions (Carnegie)" "Title","Use the ANSI/NISO Z39.7-2004 definition for title as follows: The designation of a separate bibliographic whole, whether issued in one or several parts. A book or serial title may be distinguished from other such titles by its unique International Standard Book Number (ISBN) or International Standard Serial Number (ISSN). This definition applies equally to print, electronic, audiovisual, and other library materials. For unpublished works, the term is used to designate a manuscript collection or an archival record series. Two subscriptions to Science magazine, for example, are counted as one title.","" "Title IV aid","Title IV aid to students includes grant aid, work study aid, and loan aid. Current and historical programs include: Federal Pell Grant, Federal Supplemental Educational Opportunity Grant (FSEOG), Academic Competitiveness Grant (ACG), National Science and Mathematics Access to Retain Talent Grant (National SMART Grant), Teacher Education Assistance for College and Higher Education (TEACH) Grant, Federal Work-Study, Federal Perkins Loan (formerly the National Direct Student loan or NDSL program), Subsidized and Unsubsidized Federal Family Education Loan (FFEL) also known as the Stafford Loan (formerly the Guaranteed Student Loan or GSL program), and Subsidized and Unsubsidized William D. Ford Direct Loan.","" "Title IV institution","An institution that has 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 (other than the State Student Incentive Grant (SSIG) and the National Early Intervention Scholarship and Partnership (NEISP) programs).","Program Participation Agreement (PPA)" "Total cost of attendance","The sum of the cost of attendance components used to compute the average net price for first-time, full-time degree or certificate seeking students for IPEDS reporting purposes. This amount is typically based on a nine-month period for institutions using a traditional academic calendar. Program reporters provide one month of costs that are annualized in the system for IPEDS reporting purposes.
","" "Total student charges","The total amount on the student’s bill from the institution—account balance. For students and parents, this includes all charges and financial assistance applied to the student’s account at the institution. It may or may not include all financial aid credit balance check amounts or refunds the institution pays back to the financial aid program, student, parent, or other payee when applicable. All award amounts the student was eligible to receive, including credit balance checks and refund amounts, should be reported to IPEDS.
","" "Transcript","An official record of student performance showing all schoolwork completed at a given school and the final mark or other evaluation received in each portion of the instruction. Transcripts often include an explanation of the marking scale used by the school.","" "Transfer of credit","The policies and procedures used to determine the extent to which educational experiences or courses undertaken by a student while attending another institution may be counted for credit at the current institution.","" "Transfer of Entitlement Option","A program through which any unused Post 9/11 GI Bill may be transferred to a spouse or dependent(s) as long as servicemembers or veterans meet the additional Department of Veterans Affairs criteria. Only Department of Defense (DoD) can approve transfer of benefits requests.","" "Transfer-in (non-first-time entering) student","A student entering the reporting institution for the first time but known to have previously attended a postsecondary institution at the same level (e.g., undergraduate, graduate). This includes new students enrolled in the fall term who transferred into the reporting institution the prior summer session. The student may transfer with or without credit. For systems of coordinated institutions (multi-campus system), students are to be identified as transfer-in students upon entering an institution from another institution within the same coordinated system.","" "Transfer-out rate","Total number of students who are known to have transferred out of the reporting institution within 150% of normal time to completion divided by the adjusted cohort.","" "Transfer-out student","A student that leaves the reporting institution and enrolls at another institution. For systems of coordinated institutions (multi-campus system), students are to be identified as transfer-out students when leaving an institution to enroll into another institution within the same coordinated system.","" "Transfer-preparatory program","A program designed specifically to provide a student with the basic knowledge needed to transfer into a higher level program. For example, this may be the first 2 years of a baccalaureate level program for which the institution does not offer an award, or 2 years of undergraduate study needed for entrance into a first-professional program, or 1 or more years of undergraduate study needed for entrance into health services fields.","" "Transfer-ready students","A student who has successfully completed a transfer-preparatory program.","" "Transfers from the endowment fund to the current fund","The amount of the capital gains on the endowment fund that is allocated to be spent for current fund activities.","" "Transportation expense","An allowance, as determined by the institution, for student travel costs between campus, residences, and the student’s job. It is separate from the miscellaneous expense cost component and may include vehicle maintenance costs and roundtrip travel costs home during scheduled breaks.","" "Tribal Colleges and Universities (Carnegie)","An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Tribal Colleges and Universities, with few exceptions, are tribally controlled and located on reservations. They are all members of the American Indian Higher Education Consortium.","Carnegie Classification" "Trimester (calendar system)","An academic year consisting of 3 terms of about 15 weeks each.","" "Tuition","The amount of money charged to students for instructional services. Tuition may be charged per term, per course, or per credit.","" "Tuition and fees (published charges)","The amount of tuition and required fees covering a full academic year most frequently charged to students. These values represent what a typical student would be charged and may not be the same for all students at an institution. If tuition is charged on a per-credit-hour basis, the average full-time credit hour load for an entire academic year is used to estimate average tuition. Required fees include all fixed sum charges that are required of such a large proportion of all students that the student who does not pay the charges is an exception.","" "Tuition guarantee","A program where the institution guarantees, to entering first-time students, that tuition will not increase for the years they are enrolled. These guarantees are generally time-bound for four or five years.","First-time student (undergraduate),Entering students (undergraduate)" "Tuition payment plan","A program that allows tuition to be paid in installments spread out over an agreed upon period of time, sometimes without interest or finance charges.","" "Tuition plan (restricted)","Plans for dependents (including spouses) of faculty members which restrict the beneficiary to attendance at only the institution where the faculty member is employed.
Term used prior to 2011-12 in the Human Resources component.
","" "Two-year institution","A postsecondary institution that offers programs of at least 2 but less than 4 years duration. Includes occupational and vocational schools with programs of at least 1800 hours and academic institutions with programs of less than 4 years. Does not include bachelor's degree-granting institutions where the baccalaureate program can be completed in 3 years.","" "U.S. Nonresident","A person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely.","Resident (and other eligible non-citizens)" "Unclassified student","A student taking courses creditable toward a degree or other recognized postsecondary credential who cannot be classified by academic level. For example, this could include a transfer student whose earned credits have not been determined at the time of the fall report.","Transfer-in (non-first-time entering) student" "Undergraduate","A student enrolled in a 4- or 5-year bachelor's degree program, an associate's degree program, or a vocational or technical program below the baccalaureate.","" "Unduplicated count","The sum of students enrolled for credit with each student counted only once during the reporting period, regardless of when the student enrolled.","" "Unexpended plant fund balances","Unexpended resources in the plant fund derived from various sources to finance the acquisition of long-lived plant assets and their associated liabilities.","" "Unique Entity Identifier (UEI)","The official identifier for doing business with the U.S. Government. Replaces the DUNs number starting in April of 2022. For more information, please visit the GSA page at https://www.gsa.gov/about-us/organization/federal-acquisition-service/office-of-systems-management/integrated-award-environment-iae/iae-systems-information-kit/unique-entity-identifier-update.
","Data Universal Numbering System (DUNS) number" "UnitID","Unique identification number assigned to postsecondary institutions surveyed through the Integrated Postsecondary Education Data System (IPEDS). Also referred to as UNITID or IPEDS ID.","" "Unqualified Audit Opinion","An independent auditor's written statement on their audit report that a client's financial statements fairly represent their financial position in accordance with Generally Accepted Accounting Principles (GAAP).","" "Unrestricted current funds","All funds, including institutional funds, received for which no stipulation was made by the donor or other external agency as to the purpose for which the funds should be expended.","" "Unrestricted net assets","The net assets of both FASB and GASB institutions that do not fit the definition of other categories of net assets. These are net assets held by the institution upon which no restrictions have been placed by the donor or other party external to the institution.","" "User ID","A series of numbers possibly with an alpha prefix that is created for a specific user to be able to access a system. Each user is required to have a UserID and a password in order to access the Integrated Postsecondary Education Data System (IPEDS) data collection system for security purposes.","" "Variable","A fundamental unit of data contained in a file which is given a unique label.","" "Vested retirement plan","One in which the full amount of the contribution by the institution and by the state and local government, with accumulations thereon, will be made available as a benefit in case of death while in service and with no forfeiture in case of resignation or dismissal from the institution.","" "Veterans Administration (VA) Education Benefits","Those benefits available to military personnel and their families for financial assistance at approved postsecondary education institutions. There can be three types of beneficiaries: Surviving spouses and children; Discharged veterans; and Active military personnel in special programs.","" "Weekend/evening college","A program that allows students to take a complete course of study and attend classes only on weekends or only in the evenings.","" "White","A person having origins in any of the original peoples of Europe, the Middle East, or North Africa.","" "White, non-Hispanic (old definition)","A person having origins in any of the original peoples of Europe, North Africa, or the Middle East (except those of Hispanic origin).","" "Yellow Ribbon Program","A voluntary program through which participating public and private institutions can provide veterans and eligible beneficiaries additional institutional aid to cover the costs of tuition and fees at their institutions. The Yellow Ribbon Program is a supplementary program to the Post 9/11 GI Bill coverage of in-state tuition and fees. The Department of Veterans Affairs matches the institutional aid provided beyond the in-state tuition and fees, but up to a certain limit each year.",""