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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.

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Term Definition Related terms
Assets Physical items (tangible) or rights (intangible) that have value and that are owned by the institution. Assets are useful to the institution because they are a source of future services or because they can be used to secure future benefits. Current assets
Noncurrent assets
Fixed assets
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