The Integrated Postsecondary Education Data System - Glossary

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U.S. Department of Education
Institute of Education Sciences

Integrated Postsecondary Education Data System

Integrated Postsecondary Education Data System

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
Gains	Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to revenues, which occur from the institution's ongoing major or central operations. Whether a transaction generates revenue or a gain depends on the relationship of the transaction to the institution's activities. For example, the sale of computers by a college store might be part of ongoing central activities, while the sale of surplus computers from administrative offices might be considered otherwise.