The Integrated Postsecondary Education Data System

Statistical Data and Information on Postsecondary Institutions

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Glossary

The online version of the IPEDS Glossary provides definitions for almost 500 postsecondary-related terms used in the collection and dissemination of IPEDS data.

Search A B C D E F G H I J K L M N O P Q R S T U V W 0-9

Term	Definition	Related terms
Restricted-expendable (net assets)	Net assets of GASB institutions that are expendable but subject to imposed restrictions. Restrictions exist when constraints placed on use are either (a) externally imposed by creditors, grantors, contributors, or laws and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation.

Glossary

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