This publication is intended to supersede the Higher Education and Facilities Inventory and Classification Manual (FICM) first published in December 1972. Like the earlier manual, this revised and updated version provides a common framework and coding structure to be used in collecting and reporting inventory data on college and university…

Two accounting strategies for classifying college or university endowment losses are compared: reduction of permanently restricted net assets and reduction of unrestricted net assets. The approaches differ in their effects on classification of net assets only when capital losses on endowment investments bring the fund below the level required in…

The monograph presents, in tabular form, data from a biannual survey on the non-credit instructional activities of the State University of New York (SUNY). The steadily increasing number of non-credit instructional activities offered, especially at the community college level, possibly due to the availability of state funds to help community…

This document presents an inventory of current physical facilities, plus a review of trends over the past 10 years, at universities in Ontario (Canada) as of the 1995-96 academic year. In Section 1 the space formula and inventory classification system are defined. Section 2 provides an overview of space inventories and usage for the period 1983-84…

This study presents the results of the 30th annual inventory and utilization study of space at North Carolina institutions of higher education for the 1996 fall semester. Text and 26 tables present data for 113 institutions, including the 16 public senior institutions which comprise the University of North Carolina (UNC), 39 private nonprofit…