Table 348.

Expenses of public degree-granting institutions, by type of expense and type of institution: 2003-04 and 2004-05

Year and type of expense	Expenses (in thousands of current dollars)			Percentage distribution of expenses			Expense per full-time-equivalent student in current dollars			Expense per full-time-equivalent student in constant 2006–07 dollars
	Total	4-year	2-year	Total	4-year	2-year	Total	4-year	2-year	Total	4-year	2-year
1	2	3	4	5	6	7	8	9	10	11	12	13
2003–04
Total expenses	$205,068,500	$167,654,408	$37,414,092	100.0	100.0	100.0	$22,192	$30,166	$10,158	$24,344	$33,092	$11,144
Operating expenses	198,321,711	161,575,599	36,746,112	96.7	96.4	98.2	21,462	29,072	9,977	23,543	31,892	10,945
Instruction	56,767,947	42,287,792	14,480,155	27.7	25.2	38.7	6,143	7,609	3,932	6,739	8,347	4,313
Salaries and wages	39,431,881	29,290,396	10,141,485	19.2	17.5	27.1	4,267	5,270	2,754	4,681	5,781	3,021
Research	21,408,497	21,394,125	14,371	10.4	12.8	#	2,317	3,849	4	2,541	4,223	4
Public service	8,981,907	8,293,533	688,374	4.4	4.9	1.8	972	1,492	187	1,066	1,637	205
Academic support	13,613,774	10,904,235	2,709,539	6.6	6.5	7.2	1,473	1,962	736	1,616	2,152	807
Student services	9,426,787	6,062,776	3,364,011	4.6	3.6	9.0	1,020	1,091	913	1,119	1,197	1,002
Institutional support	16,849,813	11,691,429	5,158,384	8.2	7.0	13.8	1,823	2,104	1,401	2,000	2,308	1,536
Operation and maintenance of plant	12,611,040	9,469,470	3,141,570	6.1	5.6	8.4	1,365	1,704	853	1,497	1,869	936
Depreciation	8,999,651	7,586,394	1,413,258	4.4	4.5	3.8	974	1,365	384	1,068	1,497	421
Scholarships and fellowships1	8,172,682	5,123,190	3,049,492	4.0	3.1	8.2	884	922	828	970	1,011	908
Auxiliary enterprises	15,705,951	13,680,554	2,025,397	7.7	8.2	5.4	1,700	2,462	550	1,864	2,700	603
Hospitals	18,471,970	18,471,970	0	9.0	11.0	0.0	1,999	3,324	0	2,193	3,646	0
Independent operations	736,799	711,188	25,612	0.4	0.4	0.1	80	128	7	87	140	8
Other operating expenses and deductions	6,574,893	5,898,943	675,949	3.2	3.5	1.8	712	1,061	184	781	1,164	201
Nonoperating expenses	6,746,790	6,078,810	667,980	3.3	3.6	1.8	730	1,094	181	801	1,200	199
Interest	2,679,502	2,240,096	439,406	1.3	1.3	1.2	290	403	119	318	442	131
Other nonoperating expenses and deductions	4,067,287	3,838,714	228,574	2.0	2.3	0.6	440	691	62	483	758	68
2004–05
Total expenses	$215,794,343	$177,191,847	$38,602,497	100.0	100.0	100.0	$23,353	$31,882	$10,481	$24,869	$33,952	$11,162
Operating expenses	208,488,447	170,580,039	37,908,408	96.6	96.3	98.2	22,562	30,693	10,293	24,027	32,685	10,961
Instruction	59,656,806	44,699,891	14,956,915	27.6	25.2	38.7	6,456	8,043	4,061	6,875	8,565	4,325
Salaries and wages	41,026,819	30,555,416	10,471,403	19.0	17.2	27.1	4,440	5,498	2,843	4,728	5,855	3,028
Research	22,550,836	22,528,940	21,896	10.5	12.7	0.1	2,440	4,054	6	2,599	4,317	6
Public service	9,481,391	8,819,093	662,298	4.4	5.0	1.7	1,026	1,587	180	1,093	1,690	191
Academic support	14,258,857	11,417,218	2,841,639	6.6	6.4	7.4	1,543	2,054	772	1,643	2,188	822
Student services	10,042,243	6,475,649	3,566,594	4.7	3.7	9.2	1,087	1,165	968	1,157	1,241	1,031
Institutional support	17,454,934	12,151,581	5,303,353	8.1	6.9	13.7	1,889	2,186	1,440	2,012	2,328	1,533
Operation and maintenance of plant	13,578,182	10,287,442	3,290,740	6.3	5.8	8.5	1,469	1,851	893	1,565	1,971	951
Depreciation	9,592,800	8,136,660	1,456,140	4.4	4.6	3.8	1,038	1,464	395	1,106	1,559	421
Scholarships and fellowships1	8,402,515	5,453,252	2,949,262	3.9	3.1	7.6	909	981	801	968	1,045	853
Auxiliary enterprises	16,664,085	14,593,314	2,070,771	7.7	8.2	5.4	1,803	2,626	562	1,920	2,796	599
Hospitals	20,104,812	20,104,812	0	9.3	11.3	0.0	2,176	3,617	0	2,317	3,852	0
Independent operations	658,166	658,166	0	0.3	0.4	0.0	71	118	0	76	126	0
Other operating expenses and deductions	6,042,819	5,254,019	788,800	2.8	3.0	2.0	654	945	214	696	1,007	228
Nonoperating expenses	7,305,896	6,611,808	694,089	3.4	3.7	1.8	791	1,190	188	842	1,267	201
Interest	2,989,771	2,526,222	463,549	1.4	1.4	1.2	324	455	126	345	484	134
Other nonoperating expenses and deductions	4,316,125	4,085,586	230,539	2.0	2.3	0.6	467	735	63	497	783	67

# Rounds to zero. 1 Excludes discounts and allowances. NOTE: Degree-granting institutions grant associate's or higher degrees and participate in Title IV federal financial aid pro­grams. Includes data for public institutions reporting data according to the Financial Accounting Standards Board (FASB) questionnaire. Detail may not sum to totals because of rounding. SOURCE: U.S. Department of Education, National Center for Education Statistics, 2003–04 and 2004–05 Integrated Post­secondary Education Data System, Spring 2004, Spring 2005, and Spring 2006. (This table was prepared July 2007.)