What is Finance (F) ?
Finance (F) meaning This annual component of IPEDS collects data that describe the financial condition of postsecondary education in the nation. These data are used to monitor changes in postsecondary education finance and to promote research involving institutional financial resources and expenditures. Specific data elements include such items as institutional revenues by source (e.g., tuition and fees, government, private gifts); institutional expenditures by function (e.g., instruction, research, plant maintenance and operation); physical plant assets and indebtedness; and endowment investments. Institutions may use different survey forms depending on the control of institution (e.g. public, private non-profit, or private for-profit) and the accounting standards followed by the institution (e.g. FASB or GASB).
reference: IPEDS Data Collectrion System – Glossary