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…

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…

The report documents activities and findings of the Preschool Evaluation Project which is developing a model for evaluating program provision to handicapped preschoolers and creating a longitudinal data base to track the short- and long-term progress of preschool children receiving special services in Montgomery County, Maryland. During the first…