Conventional wisdom holds that colleges and universities heavily subsidize their students. This assertion seems correct, given that total spending per student is almost always in excess of per student tuition payments. However, as the authors show in this report, the conventional wisdom is wrong because it inappropriately compares only one revenue…

In manufacturing today, nothing is more important than giving a customer a clear and straight-forward accounting of what their money has purchased. Many potentially promising return business orders are lost because of unclear, ambiguous, or improper billing. One of the best ways of resolving cost bargaining conflicts is by providing a…

This handbook has been designed as the national standard for state and local education agencies to use in tracking and reporting financial data for school districts to use in preparing their comprehensive annual financial reports (CAFRs). The purpose of the handbook is to ensure that education fiscal data can be reported in a comprehensive manner.…