The Integrated Postsecondary Education Data System - Glossary

Skip Navigation

small header image

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.

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
Capital assets	Tangible or intangible assets that are capitalized under an institution's capitalization policy; some of these assets are subject to depreciation and some are not. These assets consist of land and land improvements, buildings, building improvements, machinery, equipment, infrastructure, and all other assets that are used in operations and that have initial useful lives extending beyond one year. Also includes collections of works of art and historical treasure and library collections; however under certain conditions such collections may not be capitalized. Includes property acquired under capital leases and intangible assets such as patents, copyrights, trademarks, goodwill, and software. Excluded are assets that are part of endowment funds or other capital fund investments in real estate.