Finance (F)

Survey Component Overview:
The purpose of the IPEDS Finance component is to collect basic financial information from items associated with the institution's General Purpose Financial Statements (GPFS). Finance data includes institutional revenues by source, expenditures by category, and assets and liabilities. This information provides context for understanding the cost of providing postsecondary education. It is used to calculate the contribution of postsecondary education to the gross national product. IPEDS collects finance data conforming to the accounting standards that govern public and private institutions. Generally, private institutions use standards established by the Financial Accounting Standards Board (FASB) and public institutions use standards established by the Governmental Accounting Standards Board (GASB).









 View Overview Tutorial Script (PDF)​

Data Collection Period
December 13, 2017 –  April 11, 2018 for IPEDS Keyholders.
December 13, 2017 –  April 25, 2018 for IPEDS Coordinators.

Helpful Resources






This tutorial discusses how to report Finance data for jointly audited institutions.

This tutorial discusses how to report Pell grant data.


This tutorial discusses the reporting of operations and maintenance of plant, interest, and depreciation expenses.



​This tutorial discusses the reporting of scholarships, fellowships, and student grant aid.