Trade or business expenses are deductible if they are ordinary and necessary with respect to the trade or business in which they were incurred. Treasury Regulations bring education expenses into this purview but only if they maintain or improve skills already acquired or allow a taxpayer to maintain his current position. Related travel expenses in…

This paper reviews and examines approaches to determining the financial viability of academic programmes as a critical component of assessing a programme's overall sustainability. Key to assessing the financial viability of a programme is understanding the teaching activities required to deliver the programme and the cost of those activities. A…

Public universities are not for-profit businesses with an easy-to-understand bottom line: their financial reports are not designed to convey information to the public fully or to reflect all the costs of teaching and research. Financial reports do track every dollar in accordance with the accounting rules required by auditors, but they do not…

This 2015 fact book for the Florida College System is divided into the following categories: (1) Student Information, which includes fall, annual, FTE, and program enrollment statistics, as well as credit program completion statistics; (2) Employee Information, which includes statistics regarding employee headcount by occupational activity, and…

Inspired by a white paper produced by the Delta Project on Postsecondary Education Costs, Productivity, and Accountability, this study uses different measures of calculating the cost of a college degree at an upstate community college in New York. Departmental cost per credit hour, direct instructional costs, and full costs are all explained. A…

This 2014 fact book for the Florida College System is divided into the following categories: (1) Student Information, which includes fall, annual, FTE, and program enrollment statistics, as well as credit program completion statistics; (2) Employee Information, which includes statistics regarding employee headcount by occupational activity, and…

Information is provided concerning the revenues and expenses associated with intercollegiate athletic programs of the National Collegiate Athletic Association (NCAA) member institutions during the eight-year period from 1969-70 through fiscal year 1976-77. These financial trends and changes are expressed through means of a statistical description,…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education in its 1984-1985 unified budget report. After explaining the basis of the recommendations, attention is directed to operating needs for 1984-1985, higher education appropriations for 1983-1984, and funding…

Washington's research university branch campuses were created in 1989 to increase opportunities for students in several regions of the state to complete their baccalaureate and graduate-level studies at public universities close to their homes. Currently, the University of Washington operates branch campuses in Bothell and Tacoma. The Bothell…

Recommendations for the appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1991-92 unified budget report. The budget recommendations are provided in six sections: (1) executive summary of the 1991-92 unified budget recommendations; (2) higher education unified…

Data from the Survey on Higher Education Finances and Services were analyzed to determine whether higher education institutions (n=711) experienced operating budget cuts during the fiscal year (after the budget was initially approved) between fiscal years 1990 and 1993. While 17 percent had experienced such cuts during fiscal year 1990, this…

The way that planning tools can be used to evaluate the economic consequences of implementing new academic programs at Grambling State University (GSU) is considered. The focus is projecting cost behavior for planning and decision making. The following planning tools are examined: cost-volume-revenue analysis, cost behavior analysis and least…

The purpose of the study series is to monitor the progress of private colleges and universities regularly and to provide reliable and timely information for the use of government officials, educators, donors, students, faculty, and other persons or groups interested in private higher education. It is based on information gathered from a stratified…

A history of the University of Kentucky Community College System (UKCCS) and selected data and characteristics of 1988-89 enrollments, instructional programs, financial support, and student characteristics comprise this presentation and analysis. Section I focuses on enrollment, providing fall 1988 headcount data for each of the 14 UKCCS campuses…

Recommendations for appropriations to each public college and university in Alabama are presented by the Alabama Commission on Higher Education (ACHE) in its 1987-1988 unified budget report. For each institution and type of expenditure (e.g., academic, research, public service, and capital outlay), data are provided for: 1985-1986 appropriations,…