As of 10/10/2016

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ABROAD
Any geographic location not in the aggregate United States, which includes the 50 states, the District of Columbia, and the other areas. Source: IPEDS

ACADEMIC ADVISEMENT
Plan under which each student is assigned to a faculty member or a trained adviser, who, through regular meetings, helps the student plan and implement immediate and long-term academic and vocational goals. Source: CDS 

ACADEMIC PROGRAM
An instructional program leading toward an associate's, bachelor's, master's, doctor's, or first-professional degree or resulting in credits that can be applied to one of these degrees. Source: IPEDS 

ACADEMIC PROGRAM
An Oracle/PeopleSoft term used to categorize students and their academic pursuits. Current academic programs include undergraduate degree-seeking, undergraduate non-degree seeking, graduate degree-seeking, graduate non- degree seeking, undergraduate high school concurrent, and undergrad post-baccalaureate. Source: LOUIE 

ACADEMIC PROGRAM REVIEW
Academic program review is the process through which Northern Arizona University regularly reviews, evaluates and establishes plans for all undergraduate and graduate programs. A program review consists of a self-study conducted by the faculty and program leadership, followed by a review by a team of external consultants and a member of the university faculty.  Program reviews are generally conducted every seven years.  Institutional Research and Analysisprovides reports in support of the academic program review process. Source: IRA 

ACADEMIC SUPPORT (GASB aligned form reporters)
A functional expense category that includes expenses of activities and services that support the institution's primary missions of instruction, research, and public service.  It includes the retention, preservation, and display of educational materials (for example, libraries, museums, and galleries); organized activities that provide support services to the academic functions of the institution (such as a demonstration school associated with a college of education or veterinary and dental clinics if their primary purpose is to support the instructional program); media such as audiovisual services; academic administration (including academic deans but not department chairpersons); and formally organized and separately budgeted academic personnel development and course and curriculum development expenses. Also included are information technology expenses related to academic support activities; if an institution does not separately budget and expense information technology resources, the costs associated with the three primary programs will be applied to this function and the remainder to institutional support. GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS 

ACADEMIC UNIT
An organization under which courses and plans are grouped, in most cases a department. Source: LOUIE 

ACADEMIC YEAR
The period of time generally extending from September to June; usually equated to 2 semesters or trimesters, 3 quarters, or the period covered by a 4-1-4 calendar system. Source: IPEDS 

ACADEMIC YEAR
NAU’s Academic year begins in August with the first day of the fall semester, continues through winter, spring, and ends the last day of the summer semester. Source: LOUIE 

ACCELERATED PROGRAM
Completion of a college program of study in fewer than the usual number of years, most often by attending summer sessions and carrying extra courses during the regular academic term. Source: CDS, IPEDS 

ACCREDITING AGENCIES
Organizations  (or  bodies)  that  establish  operating  standards  for  educational  or  professional  institutions  and programs, determine the extent to which the standards are met, and publicly announce their findings. Source: IPEDS 

ACCREDITING BODIES
See ACCREDITING AGENCIES. Source: IPEDS 

ACCUMULATED DEPRECIATION
The total depreciation charged as expenses as of the reporting date (in the current year and in prior years) on the capital assets of the institution. FASB Statement No. 117 and GASB Statement No. 34 require that accumulated depreciation to date be recognized.

NOTE: When a capital asset is removed from the accounting records due to disposal or end of the asset's useful life, the depreciation accumulated through the years on the asset is also removed from the records.Source: IPEDS 

ACTIVE
Status of a student who has completed the admission process and can be made eligible to enroll in classes. Source: LOUIE 

ACT
ACT, previously known as the American College Testing program, measures educational development and readiness to pursue college-level coursework in English, mathematics, natural science, and social studies.  Student performance does not reflect innate ability and is influenced by a student's educational preparedness. Source: IPEDS 

ACTUAL CALCULATION OF FTE
The credit hours taken by students in lower-division official classes (numbered 100-299) are summed and then divided by 15. This provides us with out lower-division FTE.

The credit hours taken by students in upper-division official classes (numbered 300-499) are summed and then divided by 12. This provides us with our upper-division FTE.

The credit hours taken by students in graduate official classes (numbered 500 and above) are summed and then divided by 10. This provides us with our graduate-level FTE.

The sum of the lower-division FTE plus the upper-division FTE plus the graduate-level FTE is the resulting University FTE total for the semester. Source: FTE AUDITOR GENERAL 

ADDITIONS TO PERMANENT ENDOWMENTS
Gifts or grants received by a GASB institution that are restricted to a permanent endowment (institutions often have endowment funds that are classified as permanent endowments). Funds must be held in perpetuity with only the income generally available for use.

NOTE: Institutions often have endowment funds that are classified as permanent endowments; these are funds that must be held in perpetuity with only the income generally available for use. When a GASB institution receives gifts restricted to a permanent endowment, the gift is reported on the Statement of Revenues, Expenses, and Changes in Net Assets below all operating and nonoperating activities on a line titled "additions to permanent endowments." Any investment income on permanent endowments that must be added to the nonexpendable fund is not reported in this category but is reported as nonoperating revenue. Source: IPEDS 

ADDITIONS TO PHYSICAL PLANT ASSETS
Land, buildings, improvements other than buildings, equipment, and library books that are added during the fiscal year through purchases, by gifts-in-kind from donors, and from other additions; excludes construction in progress. Source: IPEDS 

ADJUNCT FACULTY
Non-tenure track faculty serving in a temporary or auxiliary capacity to teach specific courses on a course-by-course basis. Includes both faculty who are hired to teach an academic degree-credit course and those hired to teach a remedial, developmental, or ESL course; whether the latter three categories earn college credit is immaterial. Excludes  regular  part-time  faculty  (who,  unlike  adjuncts  are  not  paid  on  a  course-by-course  basis),  graduate assistants,  full-time  professional  staff  of  the  institution who may  teach  individual  courses  (such as  a dean  or academic advisor), and appointees who teach non-credit courses exclusively. Source: IPEDS 

ADJUSTED COHORT
The result of removing any allowable exclusions from a cohort (or subcohort). For the Graduation Rates component, this is the cohort from which graduation and transfer-out rates are calculated; for the Fall Enrollment component, it is the cohort for calculating retention rate. Source: IPEDS 

ADJUSTMENTS TO BEGINNING NET ASSETS
Unusual and infrequent adjustments to assets that are not recorded as current year revenues, expenses, gains, or losses. This includes adjustments for retroactive applications of changes in accounting principles and prior period adjustments.

NOTE: This line on the IPEDS Survey may be set as an automatic balancing line; preparers should review the amount automatically generated to be sure data entry errors have not caused an incorrect amount to be shown. Source: IPEDS 

ADMINISTRATIVE FACULTY
Generally speaking, the administrative faculty is made up of executive level administrative personnel including assistant/associate deans, deans, directors, and executive directors. Source: NAU FACTBOOK 

ADMINISTRATIVE UNIT
The system or central office in a multi-campus environment. Source: IPEDS 

ADMISSIONS (STUDENTS ADMITTED)
Applicants that have been granted an official offer to enroll in a postsecondary institution. Source: IPEDS 

ADMISSIONS TEST SCORES
Scores on standardized admissions tests or special admissions tests. Source: IPEDS 

ADMITTED STUDENT
Applicant who is offered admission to a degree-granting program at your institution. Source: CDS 

ADULT BASIC EDUCATION
Courses designed primarily for students 16 years of age and older to improve basic skills in reading, writing, and arithmetic. These courses are not intended to be part of a program leading to a high school credential, nor are they part of any academic, occupational, or vocational program at the postsecondary level. Source: IPEDS 

ADULT STUDENT SERVICES
Admission assistance, support, orientation, and other services expressly for adults who have started college for the first time, or who are re-entering after a lapse of a few years. Source: CDS 

ADVANCED PLACEMENT (AP) COURSES
College-level courses taught in high school. Students may take an examination at the completion of the course; acceptable scores allow students to earn college credit toward a degree, certificate, or other formal award. Source: IPEDS 

AFFILIATED ORGANIZATIONS
Legally separate organizations that are affiliated or associated with a primary GASB institution. These organizations are created for the primary purpose of assisting a primary institution to accomplish its mission but are not subject to the institution's organizational or procedural oversight.  Fund-raising  foundations,  athletic  associations,  alumni associations,  and  research  foundations  are  some  examples  of  affiliated  organizations.  Depending on the organizational structure and other factors, some affiliated organizations may be considered component units and thus their financial activity must be reported separately by the primary institution. Source: IPEDS 

AICPA
The American Institute of Certified Public Accountants. Source: IPEDS 

AICPA COLLEGE AND UNIVERSITY AUDIT GUIDE MODEL
A financial reporting model defined by AICPA. The audit guide contains the primary standards for financial reports of public colleges and universities prior to the effective date of GASB Statements 34 and 35. Standards of this Guide were permitted as one alternative by GASB Statement No. 15 for public institutions. Source: IPEDS 

ALL OTHER SPORTS COMBINED
Any sport not specified separately in the collection of Graduation Rates (GRS) data. This includes sports such as golf, tennis, lacrosse or field hockey where teams participate in intercollegiate athletics competition. It does not include cheerleading or dance teams even though the institution might award aid to students participating in these activities under the auspices of the athletic department. Source: IPEDS 

ALLOWANCES
That part of a scholarship or fellowship that is used to pay institutional charges such as tuition and fees or room and board charges. Source: IPEDS 

AMERICAN INDIAN OR ALASKA NATIVE (NEW DEFINITION-Fall 2009 to Present)
A person having origins in any of the original peoples of North and South America (including Central America) who maintains cultural identification through tribal affiliation or community attachment. Source: IPEDS 

AMERICAN INDIAN OR ALASKA NATIVE (OLD DEFINITION-Prior to Fall 2009)
A person having origins in any of the original peoples of North America and who maintains cultural identification through tribal affiliation or community recognition. Source: CDS, IPEDS 

ANNUITY AND LIFE INCOME FUNDS
Funds carrying a stipulation that the institution make payments to one or more specific beneficiaries. Source: IPEDS 

APPLICANT
An individual who has fulfilled the institution's requirements to be considered for admission (including payment or waiving of the application fee, if any) and who has been notified of one of the following actions: admission, non- admission, placement on waiting list, or application withdrawn by applicant or institution. Source: CDS, IPEDS 

APPLICATION FEE
That amount of money that an institution charges for processing a student's application for admittance to the institution. This amount is not creditable toward tuition or required fees, nor is it refundable if the student is not admitted to the institution. Source: CDS, IPEDS 

ASIAN (NEW DEFINITION-Fall 2009 to Present)
A person having origins in any of the original peoples of the Far East, Southeast Asia, or the Indian Subcontinent, including, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam. Source: IPEDS 

ASIAN/PACIFIC ISLANDER (OLD DEFINITION- Prior to Fall 2009)
A person having origins in any of the original peoples of the Far East, Southeast Asia, the Indian Subcontinent, and Pacific Islands. This includes people from China, Japan, Korea, the Philippine Islands, American Samoa, India, and Vietnam. Source: CDS, IPEDS 

ASSETS
Physical items (tangible) or rights (intangible) that have value and that are owned by the institution. Assets are useful to the institution because they are a source of future services or because they can be used to secure future benefits.

NOTE: Assets are usually divided into two categories, current and fixed. Current assets are those that can be readily turned into cash. Fixed assets are those which cannot readily be turned into cash without disrupting the operation of the institution. Fixed assets include intangible assets consisting of certain nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks and goodwill. Categories of assets include the following items: 1) cash, cash equivalents, and temporary investments; 2) receivables (net of allowance for uncollectible accounts); 3) inventories, prepaid expenses, and deferred charges; 4) amounts held by trustees for construction and debt services;5) long-term investments; 6) plant, property, and equipment; and 7) other assets (those assets not falling in one or more of the above six categories). The exact categories of assets that must be used are not specified and the above are examples only. GASB institutions are required to report assets under two categories - current assets and noncurrent assets. Source: IPEDS 

ASSOCIATE'S DEGREE
An award that normally requires at least 2 but less than 4 years of full-time equivalent college work. Source: CDS, IPEDS 

AUDIT OPINION
An audit, performed by external (or outside) auditors, that usually consists of a one-page "opinion" letter on the general-purpose financial statements. The "opinion" paragraph of the letter usually states that "In our opinion, the financial statements present fairly, in all material respects, the financial position as of (date) and the results of operations for the year then ended, in conformity with accounting standards generally accepted in the United States." If the auditor cannot state completely the substance of the previous "opinion" sentence, then the auditor will  add  a  phrase  such  as  "...except  for..."  and  state  the  basis  for  the  exception.  When the auditor includes exceptions to the opinion, the opinion is considered to be a "qualified opinion;" when no such exceptions are included, the opinion is considered to be an "unqualified opinion." Source: IPEDS 

AUDIT/AUDITING (A CLASS)
Term used when a student elects to take a course, but does not wish to receive credit for the course toward a degree or other formal award.

NOTE: Since this activity is not credit bearing, it is not counted in the Enrollment survey when reporting Instructional Activity. The students are not counted as part the fall counts if they are exclusively auditing their classes. Source: IPEDS 

AUXILIARY ENTERPRISES EXPENSES
Expenses for essentially self-supporting operations of the institution that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Examples are residence halls, food services, student health services, intercollegiate athletics (only if essentially self-supporting), college unions, college stores, faculty and staff parking, and faculty housing. Includes depreciation related to auxiliary enterprises (if separately assigned by the institution). FASB institutions also charge or allocate interest expense to auxiliary enterprises. Source: IPEDS 

AUXILIARY ENTERPRISES REVENUES
Revenues generated by or collected from the auxiliary enterprise operations of the institution that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Auxiliary enterprises are managed as essentially self-supporting activities. Examples are residence halls, food services, student health services, intercollegiate athletics, college unions, college stores, and movie theaters. Source: IPEDS 

AVERAGE CLASS SIZE
The average class size is calculated for main classes by class campus and level. A main class section is one that is offered for credit, identified by discipline and number, meeting at a stated time or times in a classroom or similar setting, and not a subsection such as a laboratory, recitation, or discussion session. Source: NAU Academic Program Review 

 

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BACCALAUREATE COLLEGES—GENERAL (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate Colleges—General are primarily undergraduate colleges with major emphasis on baccalaureate programs. During the period studied, they awarded less than half of their baccalaureate degrees in liberal arts fields. Source: IPEDS 

BACCALAUREATE COLLEGES—LIBERAL ARTS (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate Colleges—Liberal Arts are primarily undergraduate colleges with major emphasis on baccalaureate programs. During the period studied, they awarded at least half of their baccalaureate degrees in liberal arts fields. Source: IPEDS 

BACCALAUREATE/ASSOCIATE'S COLLEGES (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Baccalaureate/Associate's Colleges are undergraduate colleges where the majority of conferrals are below the baccalaureate level (associate's degrees and certificates). During the period studied, bachelor's degrees accounted for at least ten percent of undergraduate awards. Source: IPEDS 

BACHELOR'S DEGREE
An award (baccalaureate or equivalent degree, as determined by the Secretary, U.S. Department of Education) that normally requires at least 4 but not more than 5 years of full-time equivalent college-level work. This includes all bachelor's degrees conferred in a 5-year cooperative (work-study) program.  A cooperative plan provides for alternate  class  attendance  and  employment  in  business,  industry,  or  government;  thus,  it  allows  students  to combine actual work experience with their college studies. Also includes bachelor's degrees in which the normal 4 years of work are completed in 3 years. Source: CDS, IPEDS 

BACHELOR'S OR EQUIVALENT DEGREE-SEEKING SUBCOHORT
In the GRS component of IPEDS, a cohort of students who were seeking a bachelor's or equivalent degree upon entry. Source: IPEDS 

BALANCE OWED ON PRINCIPAL
Outstanding balance owed on indebtedness principal (at the beginning/end of the year) as shown in the liability section of the balance sheet. Source: IPEDS 

BALANCE SHEET
An official financial statement that lists a postsecondary institution's assets and liabilities as of a specified date. Source: IPEDS 

BENEFITS
Payments made to or on behalf of an individual over and above that received in the form of a salary or wage. Frequently this is associated with an insurance payment. Source: IPEDS 

BLACK OR AFRICAN AMERICAN (NEW DEFINITION- Fall 2009 to Present)
A person having origins in any of the black racial groups of Africa. Source: IPEDS 

BLACK, NON-HISPANIC (OLD DEFINITION-Prior to Fall 2009)
A person having origins in any of the black racial groups of Africa (except those of Hispanic origin). Source: CDS, IPEDS 

BOARD CHARGES
Charges assessed students for an academic year for meals. Source: IPEDS 

BOARD (CHARGES)
Assume average cost for 19 meals per week or the maximum meal plan. Source: CDS 

BOARD PLAN
The method for providing meals to students during an academic year. Plans may include a specific charge for a specified number of meals per week or a specified amount against which students may charge their meals. Source: IPEDS 

BOOK VALUE
The dollar value of the physical asset at the time of construction or purchase of that asset, or, if the asset is a gift, the market value of the asset at the time of the gift. It may also be the difference between the balance of a physical plant asset account and its related accumulated depreciation account. Source: IPEDS 

BOOKS AND SUPPLIES
The average cost of books and supplies for a typical student for an entire academic year (or program). Does not include unusual costs for special groups of students (e.g., engineering or art majors), unless they constitute the majority of students at an institution. Source: CDS, IPEDS 

BRANCH INSTITUTION
A campus or site of an educational institution that is not temporary, is located in a community beyond a reasonable commuting distance from its parent institution, and offers full programs of study, not just courses. Source: IPEDS 

BUDGETED FULL-TIME FACULTY EQUIVALENT (FTE)
Budgeted full-time equivalent faculty is the sum of the appointment percentages of all faculty in a particular department, college or other unit.  To calculate budgeted FTE faculty for a particular program, such as Instruction, each appointed percentage is multiplied by the percent of the individual's salary paid from that program, and then summed. For example, a professor in full-time appointment who receives one-half of his salary from Instruction and one-half from Organized Research would be counted as one (1.00) budgeted FTE faculty member with one-half (0.50) budgeted FTE to Instruction and one-half (0.50) budgeted FTE to Organized Research. Source: NAU FACTBOOK 

BUILDINGS
Capital assets built or acquired for occupancy and use by the entity. These are structures such as classrooms, research facilities, administrative offices, and storage. Includes built-in fixtures and equipment that are essentially part of the permanent structure. Buildings held for the production of revenue are classified as investments. Source: IPEDS 

BUSINESS TYPE ACTIVITIES
Activities for which fees are charged to external parties for goods or services. GASB Statement 34 specifies the reporting format to be used by this type of governmental entity. Source: IPEDS 

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CAFETERIA PLAN
An insurance plan that gives an employee the option of selecting a combination of health care and insurance benefits (e.g. hospital, medical, surgical, dental care, and group life insurance). Source:IPEDS 

CALCULATED VALUE (CV)
Calculated value (CV) is used to designate fields that are generated (or calculated) based on data provided on other lines within the same part of a survey component. For example, a "balance" line or "other (detail)" line will be calculated as the difference between the total line and the sum of the remaining detail. Source: IPEDS 

CALCULATION OF FTE STUDENTS (USING FALL STUDENT HEADCOUNTS)
The number of FTE students is calculated based on fall student headcounts as reported by the institution on the IPEDS Enrollment (EF) component (Part A).  The full-time equivalent (headcount) of the institution's part-time enrollment is estimated by multiplying specified factors times the part-time headcount. These are then added to the full-time enrollment headcounts to obtain an FTE for all students enrolled in the fall. This formula is used to produce an FTE that is used annually in the Digest of Education Statistics. Source: IPEDS 

CALCULATION OF FTE STUDENTS (USING INSTRUCTIONAL ACTIVITY)
The number of FTE students is calculated based on the credit and/or contact hours reported by the institution on the  IPEDS  12-month  enrollment  (E12)  component  and  the  institution's  calendar  system,  as  reported  on  the Institutional Characteristics (IC) component. The following table indicates the level of instructional activity used to convert the credit and/or contact hours reported to an indicator of full-time equivalents (FTE students):

Semester/trimester/4-1-4 plan/other calendar system

  • Enrollment level (one FTE over 3-month period)

Undergraduate 30 credit hours 900 contact hours
Graduate 24 credit hours

For institutions with continuous enrollment programs, FTE is determined by dividing the number of contact hours attempted by 900.  The total 12-month FTE is generated by summing the estimated or reported undergraduate FTE, the estimated or reported graduate FTE and the estimated First-professional FTE (if applicable). Source: IPEDS 

CALENDAR SYSTEM
The method by which an institution structures most of its courses for the academic year. Source: CDS, IPEDS 

CAMPUS MINISTRY
Religious student organizations (denominational or nondenominational) devoted to fostering religious life on college campuses. May also refer to Campus Crusade for Christ, an interdenominational Christian organization. Source: CDS 

CAPITAL APPROPRIATIONS
Non-operating revenues appropriated to a GASB institution by a government with the requirement that the funds be used primarily to acquire, construct, or improve capital assets, including buildings, land, equipment, and similar capital assets. Source: IPEDS 

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. Capital assets also include collections of works of art and historical treasure and library collections; however under certain conditions such collections may not be capitalized. They also include  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. Source: IPEDS 

CAPITAL GRANTS AND GIFTS
Revenues of a GASB institution, other than capital appropriations, where a funding source external to the institution specifies that they be used primarily to acquire, construct, or improve capital assets. Includes gifts designated for a capital project.

NOTE: As with capital appropriations, the grant or gift must be primarily to acquire capital assets and, if so, all the revenues would be included in this classification even if nominal amounts were expended for other than capital assets. Thus a sponsored project that is funded primarily for operating expenses but includes funding for capital assets essential to the project would be grants and contracts - operating revenues. If a grant or gift includes material amounts for both capital assets and other purposes, the revenues should be split between appropriate revenue categories. Source: IPEDS 

CAPITAL LEASES
Capital assets acquired under lease arrangement, as provided in FASB Statement No. 13 (applicable to both FASB and GASB institutions). These are leases where the institution in substance acquires the capital asset or the right to use it for most or all of its economic life through a lease arrangement. FASB standards require institutions to recognize such assets in their financial statements and also to recognize the lease payment obligations as liabilities. The lease is basically considered a form of financing used to acquire the capital asset. Source: IPEDS 

CAPITAL OUTLAY
The cost of acquiring plant assets, adding to plant assets, and adding utility to plant assets for more than one accounting period. Source: IPEDS 

CAPITALIZE
To place in service as a long-term asset. These assets are expected to be used by the institution for a period in excess of one year (e.g., land, buildings or patents). Source: IPEDS 

CAREER AND PLACEMENT SERVICES
A range of services, including (often) the following: coordination of visits of employers to campus; aptitude and vocational testing; interest inventories, personal counseling; help in resume writing, interviewing, launching the job search; listings for those students desiring employment and those seeking permanent positions; establishment of a permanent reference folder; career resource materials. Source: CDS 

CARL D. PERKINS VOCATIONAL AND TECHNICAL EDUCATION ACT
The Carl D. Perkins Vocational and Technical Education Act of 1998 (P.L. 105-332) was signed into law on October 31, 1998 and became effective on July 1, 1999. Its purpose is to improve vocational and technical education programs. The primary focus is to develop challenging academic standards and promote the development of activities that integrate academic and vocational and technical instruction. The Act also outlines various opportunities for states and local areas to integrate vocational education and workforce investment systems. However, new and strict barriers are placed on linkages between vocational education and School-to-Work programs. Source: IPEDS 

CARNEGIE CLASSIFICATION
An  institutional  classification  coding  structure  developed  by  the  Andrew  W.  Carnegie Foundation for the Advancement of Teaching. The 2000 Carnegie Classification categorizes selected institutions as:

Doctoral/Research Universities—Extensive
Doctoral/Research Universities-Intensive
Master's Colleges and Universities I
Master's Colleges and Universities II
Baccalaureate Colleges—Liberal Arts
Baccalaureate Colleges—General
Baccalaureate/Associate's Colleges Associate's Colleges
Specialized Institutions:

  • Theological seminaries and other specialized faith-related institutions
  • Medical schools and medical centers
  • Other separate health profession schools
  • Schools of engineering and technology
  • Schools of business and management
  • Schools of art, music, and design
  • Schools of law
  • Teachers colleges
  • Other specialized institutions

Tribal Colleges and Universities
Source: IPEDS 

CARNEGIE UNITS
One year of study or the equivalent in a secondary school subject. Source: CDS 

CASUAL EMPLOYEES
Persons who are hired to work during peak times such as those that help at registration time or those that work in the bookstore for a day or two at the start of a session. Source: IPEDS 

CENSUS
The process run on the 21st day of each semester to identify students who meet criteria established by the Arizona Board of Regents required to be counted as “official”. Source: LOUIE 

CERTIFICATE
A formal award certifying the satisfactory completion of a postsecondary education program. Source: IPEDS 

CHANGE IN NET ASSETS
A term used to describe the net amount of revenues, expenses, gains, and losses for the reporting period. This appears on the Statement of Revenues, Expenses, and Changes in Net Assets for GASB organizations and on the Statement of Activities for FASB organizations. Source: IPEDS 

CHIEF ADMINISTRATOR
The  principal  administrative  official,  or  chief  executive  officer,  responsible  for  the  direction  of  all  affairs  and operations  of  a  postsecondary  education  institution,  or  that  component  of  an  organization  that  conducts postsecondary education, but who may report to a governing board. Source: IPEDS 

CIP CODE
A six-digit code in the form xx.xxxx that identifies instructional program specialties within educational institutions. Source: IPEDS 

CLASSIFICATION OF INSTRUCTIONAL PROGRAMS (CIP)
A taxonomic coding scheme for secondary and postsecondary instructional programs. It is intended to facilitate the organization, collection, and reporting of program data using classifications that capture the majority of reportable data. The CIP is the accepted federal government statistical standard on instructional program classifications and is used in a variety of education information surveys and databases. Source: IPEDS 

CLASS CAMPUS
The NAU campus that is assigned to a given class section. Source: IRA 

CLASS RANK
The relative numerical position of a student in his or her graduating class, calculated by the high school on the basis of grade-point average, whether weighted or unweighted. Source: CDS 

CLASS SUBSECTION
A class section such as a laboratory, recitation, or discussion section; not a main class section. Source: IRA 

CLERICAL AND SECRETARIAL
A primary function or occupational activity category used to classify persons whose assignments typically are associated with clerical activities or are specifically of a secretarial nature. Includes personnel who are responsible for internal  and  external  communications, recording and retrieval of data (other than computer  programmer) and/or  information  and  other  paperwork  required  in an office.  Also  includes  such occupational  titles such as switchboard operators, including answering service; telephone operators; bill and account collectors; billing and posting clerks and machine operators; bookkeeping, accounting, and auditing clerks; payroll and timekeeping clerks; procurement clerks;  file  clerks;  clerical  library  assistants;  human  resources  assistants,  except  payroll  and timekeeping; shipping, receiving, and traffic clerks; secretaries and administrative assistants; computer operators; data entry and information processing workers; desktop publishers; mail clerks and mail machine operators (except postal service); office clerks (general); office machine operators (except computer); and proofreaders and copy markers. Source: IPEDS 

CLOCK HOUR
A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as contact hour. Source: IPEDS 

COHORT
A specific group of students established for tracking purposes. Source: IPEDS 

COLLECTION YEAR
The academic year in which IPEDS data were collected. Most Institutional Characteristics, Salaries, Fall Staff, Fall Enrollment, and Employees by Assigned Position data are collected for the current year; Completions, 12-Month Enrollment, Student Financial Aid, and Finance data collections cover the prior year. Source: IPEDS 

COLLEGE NAVIGATOR
A  web  tool  accessed  through  http://nces.ed.gov/collegenavigator that  provides  selected  IPEDS  data  to  assist students,  parents,  high  school  counselors,  and  others  obtain  information  about  nearly  7,000  postsecondary institutions in the United States and other areas. It offers a wide range of information including programs offered, retention and graduation rates, aid available, campus safety, accreditation, and estimated student expenses. NOTE: Replaces the College Opportunities Online Locator (IPEDS COOL). Source: IPEDS 

COLLEGE-PREPARATORY PROGRAM
Courses in academic subjects (English, history and social studies, foreign languages, mathematics, science, and the arts) that stress preparation for college or university study. Source: CDS 

COLLEGE WORK-STUDY PROGRAM (CWS)
(Higher Education Act of 1965, as amended, Title IV, Part C; Public Laws 89-329, 92-318, 94-482, et al; 42 USC 2751-2756b.).  CWS  provides  part-time  employment  to  eligible  postsecondary  students  to  help  meet  educational expenses. The program provides grants to institutions for partial reimbursement of wages paid to students. Source: IPEDS 

COMMON APPLICATION
The standard application form distributed by the National Association of Secondary School Principals for a large number of private colleges who are members of the Common Application Group. Source: CDS 

COMMON DATA SET
It’s  a  product  of  the  Common  Data  Set  Initiative,  "a  collaborative  effort  among  data  providers  in  the  higher education community and publishers as represented by the College BoardPeterson's, and U.S. News & World Report." The stated goal is to provide accurate and timely data to students and their families while decreasing the workload of administrators. In producing their popular publications and rankings, these publishers "ask the same core questions" of institutions using the Common Data Set to define those questions and their responses. These data are also used in public accountability efforts such as the Voluntary System of Accountability's College Portrait. Source: WIKIPEDIA 

COMMUNITY SERVICE PROGRAM
Referral  center  for  students  wishing to  perform  volunteer work  in the  community or  participate  in volunteer activities coordinated by academic departments. Source: CDS 

COMMUTER
A student who lives off campus in housing that is not owned by, operated by, or affiliated with the college. This category includes students who commute from home and students who have moved to the area to attend college. Source: CDS 

COMPARISON GROUP
The  group  of  peer  institutions  used  for  comparison  purposes  within  the  IPEDS  Peer  Analysis  System  (PAS). Comparison groups may be identified by the analyst by name or UnitID, they may be built by using characteristics (variables) from the IPEDS data, or they may be automatically generated by the system. Also referred to as a peer group. Source: IPEDS 

COMPLETER
A student who receives a degree, diploma, certificate, or other formal award. In order to be considered a completer, the degree/award must actually be conferred. Source: IPEDS 

COMPLETERS WITHIN 150% OF NORMAL TIME
Students who completed their program within 150% of the normal (or expected) time for completion. See Normal Time (e.g. 6 years for a bachelor’s degree). Source: IPEDS 

COMPLETIONS (C)
This annual component of IPEDS collects number of degrees and other formal awards (certificates) conferred. These data are reported by level (associate's, bachelor's, master's, doctor's, and first-professional), as well as by length of program for some. Both are reported by race/ethnicity and gender of recipient, and the field of study, using the Classification of Instructional Programs (CIP) code. Institutions report all degrees and other awards conferred during an entire academic year, from July 1 of one calendar year through June 30 of the following year. Completions data by race/ethnicity at the  2-digit  CIP  level  became  an  annual  collection  in  1990;  since  the  1995  collection, race/ethnicity is collected at the 6-digit CIP level. In 2001, IPEDS began collecting completers of double majors by level, 6-digit CIP code, and by  race/ethnicity and gender of recipient. Source: IPEDS 

COMPONENT UNIT
This term applies to GASB institutions only. A component unit is a legally separate organization for which the governing board and/or management of the primary institution is financially accountable. It can be another organization for which the nature and significance of its relationship with a primary institution is such that exclusion would cause the primary institution's financial statements to be misleading or incomplete.

NOTE: Component units are required to be reported in the financial statements of the primary institution, either discretely presented or by blending, effective with fiscal years beginning after June 15, 2003. Source: IPEDS 

CONSTRUCTION IN PROGRESS
Capital assets under construction or development that have not yet been placed into service, such as a building or parking lot. Capital assets are not subject to depreciation while in a construction in progress status. Source: IPEDS 

CONTACT HOUR
A unit of measure that represents an hour of scheduled instruction given to students. Also referred to as clock hour. Source: CDS, IPEDS 

CONTACT HOUR ACTIVITY
The provision of coursework to students which can be measured in terms of contact or clock hours. Source: IPEDS 

CONTINUING PROFESSIONAL EDUCATION
Programs and courses designed specifically for individuals who have completed a degree in a professional field (such as law, medicine, dentistry, education, or social work) to obtain additional training in their particular field of study. Source: IPEDS 

CONTRIBUTIONS FROM AFFILIATED ENTITIES
Revenues  from  non-consolidated  affiliated  entities,  such  as  fund  raising  foundations,  booster  clubs,  other institutionally-related foundations, and similar organizations created to support the institution or organizational units of the institution. General purpose financial statements for FASB institutions include a separate line for these revenues; GASB institutions classify such revenues as gifts. Source: IPEDS 

CONTROL (OF INSTITUTION)
A classification of whether an institution is operated by publicly elected or appointed officials (public control) or by privately elected or appointed officials and derives its major source of funds from private sources (private control). Source: IPEDS 

COOKIE
A message given to a Web browser by a Web server. The browser stores the message in a text file. The message is then sent back to the server each time the browser requests a page from the server. Source: IPEDS 

COOPERATIVE EDUCATION PROGRAM
A program that provides for alternate class attendance and employment in business, industry, or government. Source: CDS 

COOPERATIVE HOUSING
College-owned, -operated, or -affiliated housing in which students share room and board expenses and participate in household chores to reduce living expenses. Source: CDS 

COOPERATIVE (WORK-STUDY) PROGRAM
A program that provides for alternate class attendance and employment in business, industry, or government. Source: IPEDS 

COUNSELING SERVICE
Activities designed to assist students in making plans and decisions related to their education, career, or personal development. Source: CDS 

CREDIT
Recognition of attendance or performance in an instructional activity (course or program) that can be applied by a recipient toward the requirements for a degree, diploma, certificate, or other formal award. Source: CDS, IPEDS 

CREDIT COURSE
A course that, if successfully completed, can be applied toward the number of courses required for achieving a degree, diploma, certificate, or other formal award. Source: CDS, IPEDS 

CREDIT FOR LIFE EXPERIENCES
Credit earned by students for what they have learned through independent study, noncredit adult courses, work experience,   portfolio   demonstration,   previous   licensure   or   certification,   or   completion   of   other   learning opportunities (military, government, or professional). Credit may also be awarded through a credit by examination program. Source: IPEDS 

CREDIT HOUR
A unit of measure representing the equivalent of an hour (50 minutes) of instruction per week over the entire term. It is applied toward the total number of credit hours needed for completing the requirements of a degree, diploma, certificate, or other formal award. Source: CDS, IPEDS 

CREDIT HOUR ACTIVITY
The provision of coursework to students which can be measured in terms of credit hours. Source: IPEDS 

CREDIT HOUR OR STUDENT CREDIT HOUR (SCH)
A credit hour is a unit of measurement assigned to a course and expressed in semester hours.  SCH is used as a measure of independent study in the index of a faculty member's teaching hours, although its traditional purpose is to measure a student's progress toward a degree.  The total SCH for a course are arrived by multiplying the number of students by the number of credit hours.  Prior to 1976, SCH were generated for various reports exclusively by the level of the student.  Since then, they are generated primarily by the level of the course. Source: NAU FACTBOOK 

CROSS-REGISTRATION
A system whereby students enrolled at one institution may take courses at another institution without having to apply to the second institution. Source: CDS 

CURRENT ASSETS
Assets that are reasonably expected to be realized in cash or sold or consumed during the next normal operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for classifying assets as current or non-current; thus cash or investments intended for liquidation of liabilities due beyond the one-year period would not be current assets. Source: IPEDS 

CURRENT LIABILITIES
Liabilities whose liquidation is reasonably expected to require the use of resources classified as current assets or the creation of other current liabilities within the next year. May include accounts payable, accrued salaries and wages, deferred revenues, and long term debt current portion, among others. Source: IPEDS 

CURRENT REPLACEMENT VALUE
The estimated current cost to replace all buildings owned by the institution. It represents recent appraisal value or what is currently carried as insurance replacement value, but does not include the replacement values of those buildings which are a part of endowment or other capital fund investments in real estate. This figure is not a book value figure. Source: IPEDS

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DATA COLLECTION SYSTEM
The Web environment that is used to collect the IPEDS data. Source: IPEDS

DATA DICTIONARY
A file or a list that contains all known information about variables such as format, data type, field width, and source. Source: IPEDS

DATA REVISION SYSTEM
The Web environment where an institution’s prior year data may be revised by key holders or data managers. Source: IPEDS

DATA UNIVERSAL NUMBERING SYSTEM (DUNS) NUMBER
The Data Universal Numbering System (DUNS) number is a 9-digit number assigned by the Dun & Bradstreet Information Corporation to any entity providing products, goods, or services. Source: IPEDS

DATA YEAR
The year to which data pertain in a particular IPEDS component. For example, for collection year 2003-04, tuition is for data year 2003-04, whereas completions are for data year 2002-03. Source: IPEDS

DEDUCTIONS FROM PHYSICAL PLANT ASSETS
Amounts that represent a decline in the value of physical plant assets resulting from selling, razing, fire, and other hazards, or other disposition of the assets. Source: IPEDS

DEFERRED ADMISSION
The practice of permitting admitted students to postpone enrollment, usually for a period of one academic term or one year (at NAU admission may be deferred for up to two years). Source: CDS

DEGREE
An award conferred by a college, university, or other postsecondary education institution as official recognition for the successful completion of a program of studies. Source: CDS, IPEDS

DEGREE/CERTIFICATE-SEEKING STUDENTS
Students enrolled in courses for credit and recognized by the institution as seeking a degree, certificate, or other formal award.  High school students also enrolled in postsecondary courses for credit are not considered degree/certificate-seeking. Source: IPEDS

DEGREE-SEEKING STUDENTS
Students enrolled in courses for credit who are recognized by the institution as seeking a degree or formal award. At the undergraduate level, this is intended to include students enrolled in vocational or occupational programs. Source: CDS

DEGREE SEEKING BY ACADEMIC PLAN
An NAU-created report that reflects degree-seeking counts by academic plan per year.  A student who was enrolled in fall and spring is only counted once (unduplicated count).  This calculation is based on 21st day census counts for the fall and spring semesters. Source: NAU ACADEMIC PROGRAM REVIEW

DEPRECIATION
The allocation or distribution of the cost of capital assets, less any salvage value, to expenses over the estimated useful life of the asset in a systematic and rational manner. Depreciation for the year is the amount of the allocation or distribution for the year involved. Source: IPEDS

DIPLOMA
A formal document certifying the successful completion of a prescribed program of studies. Source: IPEDS

DISABILITY SERVICES
Programs designed to provide reasonable academic accommodations and support services to empower students who have disabilities to competitively pursue postsecondary education. May also include assistance to campus departments in providing access to services and programs in the most integrated setting possible. Source: IPEDS

DISCOUNTS AND ALLOWANCES
That part of a scholarship or fellowship that is used to pay institutional charges such as tuition and fees or room and board charges. Source: IPEDS

DISTANCE LEARNING
An option for learning course credit at off-campus locations via cable television, internet, satellite classes, videotapes, correspondence courses, or other means. Source: CDS, IPEDS

DIVIDEND EARNINGS
Distribution of earnings to shareholders that may be in the form of cash, stock, or property. Source: IPEDS

DIVISION
A subdivision of a college; e.g. Division of Arts, Division of Letters. Source: LOUIE

DOCTORATE COHORT GRADUATION
Graduation for the doctorate cohort is based upon whether the student graduated from NAU with a doctorate. For example, a student who first began at NAU as a doctorate student in the fall 2004 would be placed in the fall 2004 Doctorate cohort. Graduation is based upon whether they graduated from NAU as a doctoral student. Source: IRA

DOCTORATE COHORT RETENTION
An NAU-designed report. Retention for the Doctorate cohort is based upon whether the student returned to NAU after initial placement in the Doctorate cohort. For example, a student who first began at NAU as a doctorate student in the fall 2004 would be placed in the fall 2004. Doctorate cohort Retention is based upon the student’s return to NAU as a doctorate student in the fall 2005. Source: IRA

DOCTOR'S DEGREE
The highest award a student can earn for graduate study. The doctor's degree classification includes such degrees as Doctor of Education, Doctor of Juridical Science, Doctor of Public Health, and the Doctor of Philosophy degree in any field  such as agronomy, food technology, education, engineering, public administration, ophthalmology, or radiology. Source: IPEDS

DOCTOR'S DEGREE – OTHER
A doctor's degree that does not meet the definition of a doctor’s degree - research/scholarship or a doctor’s degree- professional practice. Source: CDS, IPEDS

DOCTOR'S DEGREE - PROFESSIONAL PRACTICE
A doctor's degree that is conferred upon completion of a program providing the knowledge and skills for the recognition, credential, or license required for professional practice. The degree is awarded after a period of study such that the total time to the degree, including both pre-professional and professional preparation, equals at least six full-time equivalent academic years. Some of these degrees were formerly classified as “first-professional” and may include:  Chiropractic (D.C. or D.C.M.); Dentistry (D.D.S. or D.M.D.); Law (L.L.B. or  J.D.);  Medicine  (M.D.); Optometry (O.D.); Osteopathic Medicine (D.O); Pharmacy (Pharm.D.); Podiatry (D.P.M., Pod.D., D.P.); or, Veterinary Medicine (D.V.M.), and others, as designated by the awarding institution. Source: CDS, IPEDS

DOCTOR'S DEGREE - RESEARCH/SCHOLARSHIP
A Ph.D. or other doctor's degree that requires advanced work beyond the master’s level, including the preparation and defense of a dissertation based on original research, or the planning and execution of an original project demonstrating substantial artistic or scholarly achievement. Some examples of this type of degree may include Ed.D., D.M.A., D.B.A., D.Sc., D.A., or D.M, and others, as designated by the awarding institution. Source: CDS, IPEDS

DOCTORAL/RESEARCH UNIVERSITIES—EXTENSIVE (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Doctoral/Research Universities—Extensive typically offer a wide range of baccalaureate programs, and they are committed to graduate education through the doctorate. During the period studied, they awarded 50 or more doctoral degrees per year across at least 15 disciplines. Source: IPEDS

DOCTORAL/RESEARCH UNIVERSITIES—INTENSIVE (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Doctoral/Research Universities—Intensive typically offers a wide range of baccalaureate programs, and they are committed to graduate education through the doctorate. During the period studied, they awarded at least ten doctoral degrees per year across three or more disciplines, or at least 20 doctoral degrees per year overall. Source: IPEDS

DOUBLE MAJOR
Program in which students may complete two undergraduate programs of study simultaneously. Source: CDS

DUAL CREDIT
A program through which high school students are enrolled in Advanced Placement (AP) courses, taught at their high school, that fulfill high school graduation requirements and may earn the student college credits. Source: IPEDS

DUAL ENROLLMENT
A program through which high school students may enroll in college courses while still enrolled in high school. Students are not required to apply for admission to the college in order to participate. Source: CDS, IPEDS

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EARLY ACTION PLAN
An admission plan that allows students to apply and be notified of an admission decision well in advance of the regular notification dates. If admitted, the candidate is not committed to enroll (unlike early decision). Students may reply to the offer under the college's regular reply policy. Source: CDS, IPEDS

EARLY ADMISSION
A policy under which students who have not completed high school are admitted to and enrolled full-time in college, usually after completion of their junior year. Source: CDS, IPEDS

EARLY DECISION (PLAN)
A plan that allows students to apply and be notified of an admission decision (and financial aid offer, if applicable) well in advance of the regular notification date. Applicants agree to accept an offer of admission and, if admitted, to withdraw their applications from other colleges. There are three possible decisions in response to such an application: admitted, denied, or not admitted but forwarded for consideration with the regular applicant pool, without prejudice. Source: CDS, IPEDS

EDUCATIONAL OFFERINGS    
Educational  programs  offered  by  postsecondary  institutions  that  are  occupational,  academic,  or  continuing professional that qualify as postsecondary education programs OR recreational or avocational, adult basic, remedial instruction, high school equivalency, or high school programs that are not deemed postsecondary. Source: IPEDS

ELIGIBLE TO ENROLL
A LOUIE status for a student who is active and can enroll in classes; does not necessarily mean the student is enrolled. Source: LOUIE

EMPLOYEES BY ASSIGNED POSITION (EAP)
This data, now part of the Human Resources (HR) component of IPEDS, was previously a separate collection. It was instituted In 2001–02 as a response to a proposal by the National Postsecondary Education Cooperative focus group on faculty and staff. It allows institutions to “assign” all faculty and staff to distinct categories. The EAP collects information on all employees on the institution’s payroll as of November 1 of the reporting year, by full- and part- time status; by function or occupational category; and by faculty status and tenure status. Institutions with medical schools are required to report their medical school employees separately. Source: IPEDS

EMPLOYER IDENTIFICATION NUMBER (EIN)
The number assigned to an institution by the Internal Revenue Service for tax purposes. Source: IPEDS   

EMPLOYMENT SERVICES FOR CURRENT STUDENTS
Activities intended to assist students in obtaining part-time employment as a means of defraying part of the cost of their education. Source: IPEDS

ENDOWMENT ASSETS
Gross investments of endowment funds, term endowment funds, and funds functioning as endowment for the institution and any of its foundations and other affiliated organizations. Source: IPEDS

ENDOWMENT FUNDS
Funds whose principal is nonexpendable (true endowment) and that are intended to be invested to provide earnings for institutional use. Also includes term endowments and funds functioning as endowment. Source: IPEDS

ENDOWMENT INCOME
Endowment income includes: (1) the unrestricted income of endowment and similar funds; (2) restricted income of endowment and similar funds to the extent expended for current operating purposes, and (3) income from funds held in trust by others under irrevocable trusts. Excludes capital gains or losses unless the institution has adopted a spending formula by which it expends not only the yield but also a prudent portion of the appreciation of the principal. Does not include gains spent for current operations, which are treated as transfers. Source: IPEDS

ENGLISH AS A SECOND LANGUAGE (ESL)
A course of study designed specifically for students whose native language is not English. Source: CDS          

ENTERING STUDENTS (UNDERGRADUATE)
Students at the undergraduate level, both full-time and part-time, coming into the institution for the first time in the fall term (or the prior summer term who returned again in the fall). This includes all first-time undergraduate students, students transferring into the institution at the undergraduate level for the first time, and non-degree/certificate seeking undergraduates entering in the fall. Source: IPEDS

ENROLLMENT 
Registration in a class or classes Source: LOUIE

EQUIPMENT
Moveable tangible property such as research equipment, vehicles, machinery, and office equipment that meets the institution's capitalization policy for capital assets. Source: IPEDS

EQUITY
The excess of a private, for-profit institution's assets over its liabilities. It is the claim or stake of the owners. Source: IPEDS

EXCHANGE STUDENT PROGRAM-DOMESTIC
Any arrangement between a student and a college that permits study for a semester or more at another college in the United States without extending the amount of time required for a degree. See also Study abroad. Source: CDS

EXCLUSIONS
Those students who may be removed (deleted) from a cohort (or subcohort). For the Graduation Rates and Fall Enrollment retention rate reporting, students may be removed from a cohort if they left the institution for one of the following reasons: death or total and permanent disability; service in the armed forces (including those called to active duty); service with a foreign aid service of the federal government, such as the Peace Corps; or service on official church missions. Source: IPEDS

EXECUTIVE, ADMINISTRATIVE, AND MANAGERIAL
A  primary  function  or  occupational  activity  category  used  to  classify  persons  whose  assignments  require management of the institution, or a customarily recognized department or subdivision thereof. Assignments require the performance of work directly related to management policies or general business operations of the institution, department or subdivision. Assignments in this category customarily and regularly require the incumbent to exercise discretion and independent judgment. Included in this category are employees holding titles such as: top executives; chief executives; general and operations managers; advertising, marketing, promotions, public relations, and sales managers; operations specialties managers; administrative services managers; computer and information systems managers;  financial  managers;  human  resources  managers;  purchasing  managers;  postsecondary  education administrators such as: presidents, vice presidents (including assistants and associates), deans (including assistants and associates) if their principal activity is administrative and not primarily instruction, research or public service, directors  (including  assistants  and  associates),  department  heads  (including  assistants  and  associates)  if  their principal activity is administrative and not primarily instruction, research or public service, assistant and associate managers (including first-line managers of service, production and sales workers who spend more than 80 percent of their time performing supervisory activities); engineering managers; food service managers; lodging managers; and medical and health services managers. Source: IPEDS

EXPENSES
The outflow or other using up of assets or incurrence of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that constitute the institution's ongoing major or central operations or in generating revenues. Alternatively, expenses may be thought of as the costs of goods and services used to produce the educational services provided by the institution. Expenses result in a reduction of net assets. Source: IPEDS

EXTENSION CENTERS
Sites or  centers outside the  confines  of the  parent  institution where  courses  are offered  that  are part  of an organized program at the parent institution. The sites are not considered to be temporary, but may be rented or made available to the institution at no cost by another institution or an organization, agency, or firm. Source: IPEDS

EXTENSION DIVISION 
A unit of the institution that provides institutional services including the planning, organization, and delivery of extended campus offerings. To carry out these activities, it generally maintains its own enrollment, personnel, and financial records separate from those of the main institution (although an institution may include these records in its own institutional data base). It does not grant either degree-credit or degrees, but these may be awarded by the institution for instruction provided through the extension division. Source: IPEDS

EXTERNAL DEGREE PROGRAM
A program of study in which students earn credits toward a degree through independent study, college courses, proficiency examinations, and personal experience. External degree programs require minimal or no classroom attendance. Source: CDS

EXTERNAL SCHOLARSHIPS AND GRANTS
Scholarships  and  grants  received  from  outside  (private)  sources  that  students  bring  with  them  (e.g.,  Kiwanis, National Merit scholarships). The institution may process paperwork to receive the dollars, but it has no role in determining the recipient or the dollar amount awarded. Source: CDS

EXTRACURRICULAR ACTIVITIES (AS ADMISSION FACTOR)
Special consideration in the admissions process given for participation in both school and non-school-related activities of interest to the college, such as clubs, hobbies, student government, athletics, performing arts, etc. Source: CDS

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FACTBOOK
The Fact Book has been published annually at NAU since 1979 and contains a statistical profile of Northern Arizona University. It is designed to answer questions about Northern Arizona University's history and current characteristics. The Fact Book can be accessed on the web at: www.nau.edu/factbook Source: IRA

FACULTY
Persons identified by the institution as such and typically those whose initial assignments are made for the purpose of conducting instruction, research or public service as a principal activity (or activities). They may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer or the equivalent of any of those academic ranks. Faculty may also include the chancellor/president, provost, vice provosts, deans, directors or the equivalent,  as  well  as  associate  deans,  assistant  deans  and  executive  officers  of  academic  departments (chairpersons, heads or the equivalent) if their principal activity is instruction combined with research and/or public service. The designation as "faculty" is separate from the activities to which they may be currently assigned. For example, a newly appointed president of an institution may also be appointed as a faculty member. Graduate, instruction, and research assistants are not included in this category. Source: IPEDS

FACULTY ENGAGEMENT SURVEY (FSSE)
The Faculty Survey of Student Engagement (FSSE) was constructed to parallel the National Survey of Student Engagement (NSSE). The faculty version focuses on faculty perceptions of how often their students engage in different activities, the importance  faculty  place  on  various  areas  of  learning  and  development,  the  types  of interactions faculty have with students, and how faculty members organize class time. The pilot test of the FSSE was administered electronically as a web-only survey in spring 2003. Source: IRA

FACULTY SATISFACTION SURVEY (HERI)
The survey extracts information regarding a variety of different faculty issues including teaching practices, research activities, interaction with students and colleagues, perceptions of institutional climate, as well as job satisfaction. Source: IRA

FALL COHORT
The group of students entering in the fall term established for tracking purposes. For the Graduation Rates component, this includes all students who enter an institution as full-time, first-time degree or certificate-seeking undergraduate students during the fall term of a given year. Source: IPEDS

FALL ENROLLMENT (EF)
This annual component of IPEDS collects data on the number of students enrolled in the fall at postsecondary institutions. Students reported are those enrolled in courses creditable toward a degree or other formal award; students enrolled in courses that are part of a vocational or occupational program, including those enrolled in off- campus or extension centers; and high school students taking regular college courses for credit. Institutions report annually the number of full- and part-time students, by gender, race/ethnicity, and level (undergraduate, graduate, first-professional); the total number of undergraduate entering students (first-time, full-and part-time students, transfer-ins, and non-degree students); and retention rates. In even-numbered years, data are collected for state of residence of first-time students and for the number of those students who graduated from high school or received high school equivalent certificates in the past 12 months. Also in even-numbered years, 4-year institutions are required  to  provide  enrollment  data  by  gender,  race/ethnicity,  and  level  for  selected  fields  of  study. In odd- numbered years, data are collected for enrollment by age category by student level and gender. Source: IPEDS

FALL STAFF (S) 
This data, now part of the IPEDS Human Resources (HR) component, was previously a separate collection. Only institutions with 15 or more full-time employees are required to report (biennially, for odd-numbered years). Institutions report the numbers of full- and part-time employees as of November 1 of the reporting year; full-time faculty  by  contract  length  and  salary  class  intervals;  number  of  other  persons  employed  full-time  by  primary occupational activity and salary class intervals; part-time employees by primary occupational activity; tenure of full- time  faculty  by  academic  rank;  and  new  hires  by  primary  occupational  activity.  Most data are provided by race/ethnicity and gender.  Prior  to  2001,  this  collection  also  requested  the  number  of  persons  donating (contributing)  services  or  contracted for  by  the  institution.  Between 1987 and 1991, the Fall Staff data were collected in cooperation with the U.S. Equal Employment Opportunity Commission (EEOC). Beginning in 1993, all schools formerly surveyed by EEOC (using the EEO-6 survey form) reported through IPEDS Fall Staff. Source: IPEDS

FALL TERM
The part of the academic year that begins between late August and November 1. Source: IPEDS

FASB (FINANCIAL ACCOUNTING STANDARDS BOARD) 
Financial Accounting Standards Board (FASB) is recognized by the American Institute of Certified Public Accountants (AICPA) as the body authorized to establish accounting standards.  In practice it defers to the Governmental Accounting Standards Board (GASB) for the setting of accounting standards for local and state government entities. Source: IPEDS

FEDERAL GOVERNMENT GRANTS AND CONTRACTS (REVENUES)
Revenues from federal governmental agencies that are for training programs , research, or public service activities for which expenditures are reimbursable under the terms of a government grant or contract. Includes Pell Grants for GASB institutions only. Source: IPEDS

FEDERAL GRANTS
Transfers of money or property from the Federal government to the education institution without a requirement to receive anything in return. These grants may take the form of grants to the institutions to undertake research or they may be in the form of student financial aid. (Used for reporting on the Finance component) Source: IPEDS

FEDERAL GRANTS (GRANTS/EDUCATIONAL ASSISTANCE FUNDS)
Grants provided by federal agencies such as the U.S. Department of Education, including Title IV Pell Grants and Supplemental Educational Opportunity Grants (SEOG). Also includes need-based and merit-based educational assistance funds and training vouchers provided from other federal agencies and/or federally-sponsored educational benefits programs, including the Veteran's Administration, Department of Labor, and other federal agencies. (Used for reporting on the Student Financial Aid component) Source: IPEDS

FELLOWSHIPS
These are grants-in-aid and trainee stipends to graduate students. Fellowships do not include funds for which services to the institution must be rendered, such as payments for teaching, or loans. Source: IPEDS

FICE (FEDERAL INTERAGENCY COMMITTEE ON EDUCATION) CODE
A 6-digit identification code originally created by the Federal Interagency Committee on Education (FICE). The code was used to identify all schools doing business with the Office of Education during the early sixties. This code is no longer used in IPEDS; it has been replaced by the Office of Postsecondary Education (OPE) ID code. Source: IPEDS

FIDUCIARY FUNDS
Resources  held  and  administered  by  the  institution  when  it  is  acting  in  a  capacity  for  individuals,  private organizations, or governments. These are funds the institution holds in a trustee or agency capacity for others and the funds therefore cannot be used to support the institution's own programs. Included are pension (and other employee benefit) trust funds, investment trust funds, private-purpose trust funds, and agency funds (i.e., agency transactions). Fiduciary funds are not included in the entity-wide financial statements of GASB organizations, but are reported separately as supplementary information. Source: IPEDS

FINANCE
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). Source: IPEDS

FINANCIAL AID
Grants, loans, assistantships, scholarships, fellowships, tuition waivers, tuition discounts, veteran's benefits, employer aid (tuition reimbursement) and other monies (other than from relatives/friends) provided to students to meet expenses. This includes Title IV subsidized and unsubsidized loans made directly to students. Source: IPEDS

FINANCIAL NEED
As determined by your institution using the federal methodology and/or your institution's own standards Source: CDS

FINANCIAL AID APPLICANT
Any applicant who submits any one of the institutionally required financial aid applications/forms, such as the FAFSA. Source: CDS

FIPS (FEDERAL INFORMATION PROCESSING STANDARDS) CODE 
Standardized numeric or alphabetic codes issued by the National Institute of Standards and Technology (NIST) to ensure uniform identification of geographic entities throughout all federal government agencies. Source: IPEDS

FIRST-PROFESSIONAL CERTIFICATE (POST-DEGREE)
An award that requires completion of an organized program of study designed for persons who have completed the first-professional degree. Examples could be refresher courses or additional units of study in a specialty or subspecialty. Source: IPEDS

FIRST-PROFESSIONAL DEGREE
An award that requires completion of a program that meets all of the following criteria: (1) completion of the academic requirements to begin practice in the profession; (2) at least 2 years of college work prior to entering the program; and (3) a total of at least 6 academic years of college work to complete the degree program, including prior required college work plus the length of the professional program itself. First-professional degrees may be awarded in the following 10 fields:

Chiropractic (D.C. or D.C.M.) 
Dentistry (D.D.S. or D.M.D.) 
Law (L.L.B., J.D.)
Medicine (M.D.) 
Optometry (O.D.) 
Osteopathic Medicine (D.O.) 
Pharmacy (Pharm.D.)
Podiatry (D.P.M., D.P., or Pod.D.)
Theology (M.Div., M.H.L., B.D., or Ordination) 
Veterinary Medicine (D.V.M.)

Source: IPEDS

FIRST-PROFESSIONAL STUDENT 
A student enrolled in any of the following degree programs:

Chiropractic (D.C. or D.C.M.)
Dentistry (D.D.S. or D.M.D.) 
Law (L.L.B., J.D.)
Medicine (M.D.)
Optometry (O.D.)
Osteopathic Medicine (D.O.) 
Pharmacy (Pharm.D.)
Podiatry (D.P.M., D.P., or Pod.D.)
Theology (M.Div., M.H.L., B.D., or Ordination) 
Veterinary Medicine (D.V.M.)
Source: IPEDS

FIRST-TIME STUDENT (UNDERGRADUATE) 
A student who has no prior postsecondary experience (except as noted below) attending any institution for the first time at the undergraduate level. This includes students enrolled in academic or occupational programs. It also includes students enrolled in the fall term who attended college for the first time in the prior summer term, and students who entered with advanced standing (college credits earned before graduation from high school). Source: CDS, IPEDS

FIRST-TIME, FIRST-YEAR (FRESHMAN) STUDENT
A student attending any institution for the first time at the undergraduate level. Includes students enrolled in the fall term who attended college for the first time in the prior summer term. Also includes students who entered with advanced standing (college credits earned before graduation from high school). Source: CDS

FIRST-YEAR STUDENT 
A student who has completed less than the equivalent of 1 full year of undergraduate work; that is, less than 30 semester hours (in a 120-hour degree program) or less than 900 contact hours. Source: CDS, IPEDS

FIXED ASSETS 
Assets that cannot readily be turned into cash without disrupting the operation of the institution. Fixed assets include intangible assets consisting of certain nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks and goodwill. Source: IPEDS

FOCUS INSTITUTION  
The term used in the IPEDS Peer Analysis System to identify the postsecondary institution that is being compared to other institutions (peers) or that is the basis for any statistical reports generated within the system. Source: IPEDS

FOUR-YEAR INSTITUTION 
A postsecondary institution that offers programs of at least 4 years duration or one that offers programs at or above the baccalaureate level. Includes schools that offer post baccalaureate certificates only or those that offer graduate programs only. Also includes free-standing medical, law or other first-professional schools. Source: IPEDS

FRESHMAN 
A first-year undergraduate student. Source: CDS, IPEDS  

FRESHMAN/NEW STUDENT ORIENTATION
Orientation addressing the academic, social, emotional, and intellectual issues involved in beginning college. May be a few hours or a few days in length; at some colleges, there is a fee. Source: CDS

FRINGE BENEFITS 
Cash contributions in the form of supplementary or deferred compensation other than salary. Excludes the employee's contribution. Employee fringe benefits include retirement plans, social security taxes, medical/dental plans, guaranteed disability income protection plans, tuition plans, housing plans, unemployment compensation plans, group life insurance plans, worker's compensation plans, and other benefits in-kind with cash options. Source: IPEDS

FRINGE BENEFITS EXPENDITURES 
Cash contributions (of the institution) in the form of supplementary or deferred compensation other than salary. Excludes the employee's contribution. Source: IPEDS

FTE OF STUDENTS 
The full-time equivalent (FTE) of students is a single value providing a meaningful combination of full time and part time students. IPEDS data products currently have two calculations of FTE students, one using fall student headcounts and the other using 12-month instructional activity. Source: IPEDS

FULL-TIME EQUIVALENT (FTE) STUDENT
The FTE enrollment is the equivalent number of full-time students on the twenty-first day of the semester. Equivalency is established by dividing the total number of SCH by the normal load of credit hours as follows.  Lower division SCH are divided by fifteen to calculate FTE.  Since 1987 upper division SCH are divided by twelve to calculate FTE.  Graduate SCH are divided by ten to calculate graduate FTE. Source: CDS

FTE- FULL TIME EQUIVALENT 
Reflects calculations as of the 21st day of the term (census day) in fall and spring semesters, and the published census date for winter and summer semesters.  FTE calculations are completed in accordance with Arizona Board of Regents Enrollment Policy 2-122.  The credit hours for official classes (as defined by ABOR policy) are used as the basis for the calculation. The credit hours taken by students in lower-division classes (numbered 100-299) are summed and then divided by 15.  This provides the lower-division FTE.  The credit hours taken by students in upper- division official classes (numbered 300-499) are summed and then divided by 12.  This provides us with our upper- division FTE.  The credit hours taken by students in graduate official classes (numbered 500 and above) are summed and divided by 10. This provides us with our graduate level FTE. Source: NAU ACADEMIC PROGRAM REVIEW FTE

FTE ANNUAL   
Annual FTE includes fall, winter, spring, and trailing summer. Source: NAU ACADEMIC PROGRAM REVIEW

FTE BY CAMPUS    
Are allocated based on the campus of the class.   Web classes are redistributed back to the campus of the student enrolled in the class Source: NAU ACADEMIC PROGRAM REVIEW FTE

FULL-TIME FACULTY 
Full-Time  Faculty  are  academic  year  appointments  with  the  ranks  of  Regents’  Professor,  Professor,  Associate Professor, Assistant Professor, Lecturer and Instructor.   Administrative faculty such as dean, associate dean, and directors, who hold faculty rank are included if they teach.  Part-time faculty who are paid on a per class basis and graduate teaching assistants are excluded from this definition. Source: NAU FACTBOOK

FACULTY FTE- NAU CALCULATION 
This calculation begins by identifying all primary instructors associated with courses offered in a given year.  The official FTE from University Budget Office and University Payroll records is then used for the instructors identified. Part-time  faculty  FTE  for  whom  an  FTE  value  is  not  specified  in  the  system,  has  been  defaulted  to  0.3  FTE. Administrative faculty who are teaching part-time are reflected as 0.3 FTE

TT Faculty FTE includes all Tenured and all Tenure-Track Faculty

NTT Faculty FTE includes all Non-Tenure

TEMP Faculty FTE includes part-time temporary, non-benefit eligible faculty, including graduate assistants. Individuals who are employed full-time in a staff/service professional/administrative position, but who are only teaching part-time are also included in this category

Source: NAU ACADEMIC PROGRAM REVIEW

FTE STAFF   
The  full-time-equivalent  (FTE)  of  staff  is  calculated  by  summing  the  total  number  of  full-time  staff  from  the Employees by Assigned Position (EAP) component and adding one-third of the total number of part-time staff. Source: IPEDS

FULL-TIME INSTRUCTIONAL FACULTY
Those members of the instruction/research staff who are employed full time and whose major regular assignment is instruction, including those with released time for research. Also, includes full-time faculty for whom it is not possible to differentiate between teaching, research and public service because each of these functions is an integral component of his/her regular assignment. Source: IPEDS

FULL-TIME STAFF (EMPLOYEES)
As defined by the institution. The type of appointment at the snapshot date determines whether an employee is full time or part time. The employee's term of contract is not considered in making the determination of full or part time. Source: IPEDS

FULL-TIME STUDENT  

  • Undergraduate—a student enrolled for 12 or more semester credits, or 12 or more quarter credits, or 24 or more contact hours a week each term.
  • Graduate—a student enrolled for 9 or more semester credits, or 9 or more quarter credits, or a student involved in thesis or dissertation preparation that is considered full time by the institution. First- professional—as defined by the institution. Source: IPEDS

FULL-YEAR COHORT  
The group of students entering at any time during the 12-month period September 1 through August 31 that is established for tracking and reporting Graduation Rate (GRS) data for institutions that primarily offer occupational programs of varying lengths. Students must be full-time and first-time to be considered in the cohort. Source: IPEDS

FUNDS FUNCTIONING AS ENDOWMENT (QUASI-ENDOWMENT FUNDS) 
Funds established by the governing board to function like an endowment fund but which may be totally expended at any time at the discretion of the governing board. These funds represent non-mandatory transfers from the current fund rather than a direct addition to the endowment fund, as occurs for the true endowment categories. Source: IPEDS 

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GAINS
Increases in the institution's net assets from peripheral or incidental transactions. This is in contrast to revenues, which occur from the institution's ongoing major or central operations. Whether a transaction generates revenue or a gain depends  on  the  relationship  of  the  transaction  to  the  institution's  activities.  For example, the sale of Computers by a college store might be part of ongoing central activities, while the sale of surplus computers from administrative offices might be considered otherwise. Source: IPEDS

GASB (GOVERNMENTAL ACCOUNTING STANDARDS BOARD)   
The Governmental Accounting Standards Board (GASB) establishes accounting standards for local and state entities including governmental colleges and universities. Source: IPEDS

GASB GOVERNMENTAL MODEL USING STANDARDS PRIOR TO GASB 34 & 35       
Prior to adopting the GASB model using GASB 34 and 35, some governmental colleges and universities used the "governmental model" of financial reporting. This reporting model and standards, followed primarily by some institutions with taxing authority, used the same financial reporting standards as state and local governments. Source: IPEDS

GASB MODEL USING GASB 34 & 35
GASB Statements 34 and 35 require all governmental colleges and universities to issue financial statements using the reporting model and standards of those statements. The required implementation date is based on annual revenues, with implementation dates from years beginning after June 15, 2001, to June 15, 2003. The two previous models are the GASB governmental model and the AICPA College and University Audit Guide model. Source: IPEDS

GED (GENERAL EDUCATIONAL DEVELOPMENT)           
This term normally refers to the tests of General Educational Development (GED), which provide an opportunity to earn a high school credential. The GED program, sponsored by the American Council on Education, enables individuals to demonstrate that they have acquired a level of learning comparable to that of high school graduates. Source: IPEDS

GEOGRAPHICAL RESIDENCE (AS ADMISSION FACTOR)
Special consideration in the admission process given to students from a particular region, state, or country of residence. Source: CDS

GENERAL OPERATING FUND            
Used to account for transactions related to the university’s state-appropriated budget, as approved by the Arizona Legislature and Arizona Board of Regents. Source: NAU FACTBOOK I

GENERAL PURPOSE FINANCIAL STATEMENT (GPFS)    
Financial statements issued to parties outside the management of an institution. These are provided to creditors, donors, public officials outside the institution, and other external parties. GPFS differ from internal management financial reports, although GPFS may also be of use to board members and officials of the institution. The audit opinion is issued on the GPFS. Source: IPEDS

GIFTS     
Revenues received from gift or contribution non-exchange transactions. Includes bequests, promises to give (pledges), gifts from an affiliated organization or a component unit not blended or consolidated, and income from funds  held in  irrevocable  trusts  or  distributable  at  the  direction  of  the  trustees  of  the  trusts.  Includes any contributed services recognized (recorded) by the institution. FASB and GASB standards differ somewhat on when to recognize contributions  or  non-exchange  revenues,  with  FASB  standards  generally  causing  revenues  to  be recognized earlier in certain circumstances. Source: IPEDS

GOVERNING BOARD          
An entity that ensures on behalf of the public the performance of an institution or a group of institutions. Responsibilities of the board may include appointing, supporting, and monitoring the president of the institution; reviewing educational and public service programs; insisting on strategic planning; and, ensuring good management and adequate resources. Source: IPEDS

GOVERNMENT APPROPRIATIONS (REVENUES)            
Revenues received by an institution through acts of a legislative body, except grants and contracts. These funds are for meeting current operating expenses and not for specific projects or programs. The most common example is a state's general appropriation. Appropriations primarily to fund capital assets are classified as capital appropriations. Source: IPEDS

GOVERNMENTAL ACTIVITIES           
Activities financed by taxes and intergovernmental revenues and other non-exchange revenues. Source: IPEDS

GOVERNMENTAL ACTIVITIES WITH BUSINESS TYPE    
This financial reporting mode, provided by GASB Statement No. 34, refers to an institution that accounts for its activities  as  governmental  (that  is,  financed  by  taxes,  intergovernmental  revenues,  and  other  non-exchange activities) with characteristics of business-type activities (those supported by fees charged for goods or services). The financial statements for this type of entity include a column for reporting governmental activities and another for business-type activities. GASB Statement 34 specifies the financial reporting format for this type of governmental entity. Source: IPEDS

GRADE-POINT AVERAGE (ACADEMIC HIGH SCHOOL GPA)         
The sum of grade points a student has earned in secondary school divided by the number of courses taken. The most common system of assigning numbers to grades counts four points for an A, three points for a B, two points for a C, one point for a D, and no points for an E or F. Un-weighted GPA’s assign the same weight to each course. Weighting gives students additional points for their grades in advanced or honors courses. Source: CDS

GRADUATE ALUMNI SURVEY           
This survey asks alumni to evaluate their satisfaction with their graduate degree program, preparation received in their degree program, and their education and employment experiences post-graduation. Source: IRA

GRADUATE ASSISTANTS    
Graduate-level  students  employed  on  a  part-time  basis  for  the  primary  purpose  of  assisting  in  classroom  or laboratory instruction or in the conduct of research. Graduate students having titles such as graduate assistant, teaching assistant, teaching associate, teaching fellow, or research assistant typically hold these positions. Source: IPEDS

GRADUATE STUDENT         
A student who holds a bachelor's or first-professional degree, or equivalent, and is taking courses at the post- baccalaureate level. Source: CDS, IPEDS

GRADUATING SENIOR SURVEY        
This survey assesses student satisfaction and opinions about their experience at the university, while also addressing specific questions that are asked by the Arizona Board of Regents (ABOR) for the Undergraduate Consolidated Accountability Report (UCAR) each year. Student satisfaction is measured in several areas: general academics, major department, faculty, skills development, advising, and experiences outside the classroom. Source: IRA

GRADUATION RATE            
The rate required for disclosure and/or reporting purposes under Student Right-to-Know Act. This rate is calculated as the total number of completers within 150% of normal time divided by the revised adjusted cohort. Source: IPEDS

GRADUATION RATES (GRS)               
This annual component of IPEDS was added in 1997 to help institutions satisfy the requirements of the Student Right-to-Know legislation. Data are collected on the number of students entering the institution as full-time, first- time, degree/certificate-seeking undergraduate students in a particular year (cohort), by race/ethnicity and gender; the number completing their program within 150 percent of normal time to completion; the number that transfer to other institutions if transfer is part of the institution’s mission. Prior to 2007, institutions who offered athletically- related  student  aid  were  asked  to  report,  by  sport,  the  number  of  students  receiving  aid  and  whether  they completed within 150 percent of normal time to completion. Now, these institutions only need to report a URL where the athletic data is located on their website, when available. The GRS automatically generates worksheets that calculate rates, including average rates over 4 years. Source: IPEDS

GRANTS AND CONTRACTS (REVENUES)          
Revenues from governmental agencies and nongovernmental parties that are for specific research projects, other types of programs, or for general institutional operations (if not government appropriations). Examples are research projects, training programs, student financial assistance, and similar activities for which amounts are received or expenses are reimbursable under the terms of a grant or contract, including amounts to cover both direct and indirect expenses. Includes Pell Grants and reimbursement for costs of administering federal financial aid programs. Grants and contracts should be classified to identify the governmental level - federal, state, or local - funding the grant or contract to the institution; grants and contracts from other sources are classified as nongovernmental grants and contracts. GASB institutions are required to classify in financial reports such grants and contracts as either operating or non-operating. Source: IPEDS

GRANTS BY STATE GOVERNMENT    
These are state monies awarded to the institution under student financial aid programs, including the state portion of State Student Incentive Grants (SSIG). Source: IPEDS

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HEADCOUNT        
The official number of students as identified by the census process. Source: LOUIE

HEALTH SERVICES
Free or low cost on-campus primary and preventive health care available to students. Source: CDS

HIGH SCHOOL DIPLOMA OR RECOGNIZED EQUIVALENT            
A document certifying the successful completion of a prescribed secondary school program of studies, or the attainment of satisfactory scores on the GED or another state specified examination. Source: CDS, IPEDS

HIGHER EDUCATION GENERAL INFORMATION SURVEY (HEGIS)               
The Higher Education General Information Survey (HEGIS) system was conducted by the NCES between 1966 and 1985. This system was comprised of several surveys of institutions that were accredited at the college level by an agency recognized by the Secretary, U.S. Department of Education. These surveys collected institution-level data on such topics as institutional characteristics, enrollment, degrees conferred, salaries, employees, financial statistics, libraries, and others. HEGIS surveys were sent to approximately 3,400 accredited institutions of higher education. Source: IPEDS

HISPANIC (OLD DEFINITION-Prior to Fall 2009)           
A person of Mexican, Puerto Rican, Cuban, Central or South American or other Spanish culture or origin, regardless of race. Source: CDS, IPEDS

HISPANIC OR LATINO (NEW DEFINITION-Fall 2009 to Present)     
A person of Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish culture or origin, regardless of race. Source: IPEDS

HISPANIC-SERVING INSTITUTION (HSI)         
The Higher Education Act, 20 USCA Section 1101a defines a Hispanic-serving institution as an institution of higher education that (a) is an eligible institution; (b) at the time of application, has an enrollment of undergraduate full- time equivalent students that is at least 25 percent Hispanic students; and (c) provides assurances that not less than 50 percent of the institution's Hispanic students are low-income individuals. Note: low income is defined as 150% of the poverty level as determined by the Bureau of the Census. Source: IPEDS

HOME STUDY       
Method of instruction designed for students who live at a distance from the teaching institution. Instructional materials are provided to the student through various media with structured units of information, assigned exercises for practice, and examinations to measure achievement, which in turn are submitted to the teaching institution for evaluation, grade assignment, and the awarding of credit. Source: IPEDS

HONORS PROGRAM           
Any special program for very able students offering the opportunity for educational enrichment, independent study, acceleration, or some combination of these. Source: CDS

HOUSING PLAN (RESTRICTED)          
A fringe benefit that restricts beneficiaries to receive housing support only in institution-owned housing. Source: IPEDS

HUMAN RESOURCES (HR)
This component of IPEDS was formed in 2006 by combining three previously separate components: Employees by Assigned Position (EAP), Fall Staff (S), and Salaries (SA). This was done to avoid (or at least reduce) conflicting data which had occurred when collected separately. The information collected has remained basically the same, and the frequency of collection remains the same, i.e., the fall staff data is collected biennially in odd-numbered years. Source: IPEDS

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INCOMING FRESHMAN SURVEY (CIRP)          
Is a national study of the American Higher Education System sponsored by the American Council on Education and administered by the Higher Education Research Institute at the University of California-Los Angeles. This survey designed to assess the demographic characteristics, past experiences, current opinions, as well as the aspirations of new incoming freshmen. Source: IRA

INDEBTEDNESS    
Aggregate dollar amount borrowed through any loan program (federal, state, subsidized, unsubsidized, private, etc.; excluding parent loans) while the student was enrolled at an institution. Student loans co-signed by a parent are assumed to be the responsibility of the student and should be included Source: CDS

INDEPENDENT STUDY        
Academic work chosen or designed by the student with the approval of the department concerned, under an instructor’s supervision, and usually undertaken outside of the regular classroom structure. Source: CDS

IN-DISTRICT STUDENT        
A student who is a legal resident of the locality in which he/she attends school and thus is entitled to reduced tuition charges if offered by the institution. Source: IPEDS

IN-DISTRICT TUITION         
The tuition charged by the institution to those students residing in the locality in which they attend school. This may be a lower rate than in-state tuition if offered by the institution. Source: IPEDS

IN-STATE STUDENT             
A student who is a legal resident of the state in which he/she attends school. Source: IPEDS

IN-STATE TUITION              
The tuition charged by institutions to those students who meet the state's or institution's residency requirements. Source: CDS, IPEDS

INDEBTEDNESS ON CAPITAL ASSETS               
Liabilities associated with the debt incurred in financing the institution's capital assets, including bonds, mortgages, notes, capital leases, and any other outstanding debt that was incurred to acquire, construct, or improve capital assets. Indebtedness issued and backed by the state government and that will be repaid by the state from sources other than institutional funds are excluded. Source: IPEDS

INDEPENDENT OPERATIONS (EXPENSES)       
Expenses associated with operations that are independent of or unrelated to the primary missions of the institution (i.e., instruction, research, public service) although they may contribute indirectly to the enhancement of these programs. This category is generally limited to expenses of a major federally funded research and development center. Also includes information technology expenses, actual or allocated costs for operation and maintenance of plant, and depreciation related to the independent operations. FASB institutions also charge or allocate interest expense to independent operations. Expenses of operations owned and managed as investments of the institution's endowment funds are excluded. Source: IPEDS

INDEPENDENT OPERATIONS (REVENUES)      
Revenues associated with operations independent of or unrelated to the primary missions of the institution (i.e., instruction,  research,  public  service)  although  they  may  contribute  indirectly  to  the  Enhancement  of  these programs.   Generally   includes   only   those   revenues   associated   with   major   federally   funded   research   and development centers. Net profit (or loss) from operations owned and managed as investments of the institution's endowment funds is excluded. Source: IPEDS

INFRASTRUCTURE               
Capital assets consisting of roads, bridges, drainage systems, water and sewer systems, and other similar assets. Infrastructure assets usually have longer useful lives than other capital assets such as buildings. Source: IPEDS

INITIAL COHORT 
A specific group of individuals established for tracking purposes. For the Graduation Rates component of IPEDS, the initial cohort is defined as all students who enter an institution as full-time, first-time degree/certificate-seeking students during either (1) the fall term of a given academic year, or (2) between September 1st and August 31st of the following year. Source: IPEDS

INSTITUTION'S STAFF (NOT IN MEDICAL SCHOOLS)    
Term used to describe all staff employed by or employees working in a postsecondary institution, except those employed by or working in the medical school component of the institution. Source: IPEDS

INSTITUTIONAL ACCOUNT               
An account in which the institution maintains fiscal control of revenues or expenditures and has full knowledge of the amounts flowing through the account. Source: IPEDS

INSTITUTIONAL AFFILIATION          
A classification that indicates whether a private not-for-profit institution is associated with a religious group or denomination. Private not-for-profit institutions may be either independent or religiously affiliated. Source: IPEDS

INSTITUTIONAL BURDEN  
The estimated amount of time (and money) required to respond to a survey. According to the Paperwork Reduction Act of 1995, no persons are required to respond to a collection of information unless it displays a valid OMB control number. The valid OMB control number for IPEDS is 1850-0582. The time required to complete the fall information collection is estimated to vary from 1.5 hours to 3.8 hours per response, with an average of 3.2 hours, including the time to review instructions, search existing data resources, gather and maintain the data needed, and complete and review the information collection. Similarly, the time required to complete the winter information collection is estimated to vary from 3.5 hours to 15.5 hours, with an average of 12.1 hours; and the time required to complete the spring information collection is estimated to vary from 8.0 hours to 18.5 hours, with an average of 12.1 hours. Source: IPEDS

INSTITUTIONAL CATEGORY              
This indicator is derived using the level of offerings reported on the Institutional Characteristics (IC) component and the number and level of awards reported on the Completions (C) component. Source: IPEDS

INSTITUTIONAL CHARACTERISTICS (IC)          
This  annual  component  is  the  core  of  the  IPEDS  system  is  and  is  required  of  all  currently  operating  Title  IV postsecondary institutions in the United States and other areas. As the control file for the entire IPEDS system, IC constitutes the sampling frame for all other NCES surveys of postsecondary institutions. It also helps determine the specific IPEDS screens that are shown to each institution. This component collects the basic institutional data that are necessary to sort and analyze not only the IC DATA, but also all other IPEDS DATAs. IC data are collected for the academic year, which generally extends from September of one calendar year to June of the following year. Specific data elements currently collected for each institution include: institution name, address, telephone number, control or affiliation, calendar system, levels of degrees and awards offered, types of programs, application information, Student services, and accreditation.  The IC component also collects pricing information including tuition and required fees, room and board charges, books and supplies and other expenses for release on College Navigator. Source: IPEDS

INSTITUTIONAL GRANTS   
Scholarships  and  fellowships  granted  and  funded  by  the  institution  and/or  individual  departments  within  the institution, (i.e., instruction, research, public service) that may contribute indirectly to the enhancement of these programs. Includes scholarships targeted to certain individuals (e.g., based on state of residence, major field of study, athletic team participation) for which the institution designates the recipient. Source: IPEDS

INSTITUTIONAL GRANTS (FUNDED) (ALLOWANCES)  
Scholarships and fellowships awarded to students from institutional resources that are restricted to student aid. Private institutions generally report these grants as allowances.  If control over these resources passes to the student, the amount is reported as an expense. (Used for reporting under FASB Standards.) Source: IPEDS

INSTITUTIONAL GRANTS (UNFUNDED) (ALLOWANCES)            
Scholarships and fellowships awarded to students from unrestricted institutional resources. Private institutions generally report these grants as allowances. If control over these resources passes to the student, the amount is reported as an expense. (Used for reporting under FASB Standards.) Source: IPEDS

INSTITUTIONAL GRANTS FROM RESTRICTED RESOURCES           
Institutional grants to students funded from restricted-expendable resources for student aid, such as scholarships and fellowships. (Used for reporting under GASB Standards.) Source: IPEDS

INSTITUTIONAL GRANTS FROM UNRESTRICTED RESOURCES     
Institutional grants to students that are funded from resources that are not restricted to any particular purpose. (Used for reporting under GASB Standards.) Source: IPEDS

INSTITUTIONAL SCHOLARSHIPS AND GRANTS             
Endowed scholarships, annual gifts and tuition funded grants for which the institution determines the recipient. Source: CDS

INSTITUTIONAL SUPPORT (GASB ALIGNED FORM REPORTERS)
A functional expense category that includes expenses for the day-to-day operational support of the institution. Includes expenses for general administrative services, central executive-level activities concerned with management and long range planning, legal and fiscal operations, space management, employee personnel and records, logistical services  such  as  purchasing  and  printing,  and  public  relations  and  development.  Also includes information technology expenses related to institutional support activities. If an institution does not separately budget and expense  information  technology  resources,  the  costs  associated  with  student  services  and  operation  and maintenance of plant will also be applied to this function. GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS

INSTITUTIONAL SYSTEM   
Two or more postsecondary institutions under the control or supervision of a single administrative body. Source: IPEDS

INSTRUCTION (GASB ALIGNED FORM REPORTERS)      
A functional expense category that includes expenses of the colleges, schools, departments, and other instructional divisions of the institution and expenses for departmental research and public service that are not separately budgeted. Includes general academic instruction, occupational and vocational instruction, community education, preparatory and adult basic education, and regular, special, and extension sessions. Also includes expenses for both credit and non-credit activities.  Excludes expenses for academic administration where the primary function is administration (e.g., academic deans). Information technology expenses related to instructional activities if the institution  separately  budgets  and  expenses  information  technology  resources  are  included  (otherwise  these expenses are included in academic support). GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS

INSTRUCTION COMBINED WITH RESEARCH AND/OR PUBLIC SERVICE   
A  primary  function  or  occupational  activity  category  used  to  classify  persons  for  whom  it  is  not  possible  to differentiate between instruction or teaching, research, and public service because each of these functions is an integral component of their regular assignment. These persons may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent. This category also includes persons who may hold titles such as deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers  of  academic  departments  (chairpersons,  heads,  or  equivalent)  if  their  principal  activity  is  instruction combined with research and/or public service. Source: IPEDS

INSTRUCTIONAL ACTIVITY
The total number of credit and contact hours all students are engaged in during the specified period. Source: IPEDS

INSTRUCTIONAL COST AND PRODUCTIVITY (THE DELAWARE STUDY)    
In this report, academic disciplines at Northern Arizona University (NAU) are compared to national benchmark data collected by the University of Delaware as part of the National Study of Institutional Cost and Productivity (NSICP). This  data  is  part  of  a  national  data-sharing  consortium  aimed  at  measuring  institutional  costs  and  faculty productivity at the academic discipline level of analysis. Source: IRA

INSTRUCTIONAL FACULTY                
The term instructional faculty generally refers to the academic rank of professor, associate professor, assistant professor, chairs, instructor, and lecturer in instructional departments.  Part-time faculty, graduate assistants and associates  may  be  included  depending  upon  the  purpose  of  the  count. Since 1975, counts of faculty with instructional titles have been made as of a specific date.   The comparability of counts from previous years is adversely affected by the failure to conduct the counts on a particular date. Source: NAU FACTBOOK

INSTRUCTIONAL STAFF     
Staff whose primary function/occupational activity is primarily instruction or instruction combined with research and/or public service. (Does not include medical school staff.) Source: IPEDS

INTANGIBLE ASSETS           
Assets consisting of nonmaterial rights and benefits of an institution, such as patents, copyrights, trademarks and goodwill. Source IPEDS

INTEGRATED POSTSECONDARY EDUCATION DATA SYSTEM (IPEDS)         
The Integrated Postsecondary Education Data System (IPEDS), conducted by the NCES, began in 1986 and involves annual institution-level data collections. All postsecondary institutions that have a Program Participation Agreement with the Office of Postsecondary Education (OPE), U.S. Department of Education (throughout IPEDS referred to as “Title IV”) are required to report data using a web-based data collection system. IPEDS currently consists of the following components: Institutional Characteristics (IC); 12-month Enrollment (E12); Completions (C); Human Resources (HR) composed of Employees by Assigned Position (EAP), Fall Staff (S), and Salaries (SA); Fall Enrollment (EF); Graduation Rates (GRS); Finance (F); and Student Financial Aid (SFA). Source: IPEDS

INTEREST              
The price paid (or received) for the use of money over a period of time. Interest income is one component of investment income. Interest paid by the institution is interest expense. Source: IPEDS

INTERNATIONAL STUDENT               
See Nonresident alien student. Source: CDS

INTERNATIONAL STUDENT GROUP
Student  groups  that  facilitate  cultural  dialogue,  support  a  diverse  campus,  assist  international  students  in acclimation and creating a social network. Source: CDS

INTERNSHIP         
Any short-term, supervised work experience usually related to a student’s major field, for which the student earns academic credit. The work can be full- or part-time, on- or off-campus, paid or unpaid. Source: CDS

INVESTED IN CAPITAL ASSETS, NET OF RELATED DEBT
Net assets of GASB institutions that consist of capital assets net of accumulated depreciation, reduced by the outstanding indebtedness on capital assets. FASB institutions do not use this classification; most of the equivalent net assets are considered unrestricted net assets. Source: IPEDS

INVESTMENT GAINS           
The gain derived from the investment of capital. Such gains may take the form of a market appreciation of the value of the investment. The gain may be realized if the asset or capital is sold or unrealized if the asset or capital is not sold. Source: IPEDS

INVESTMENT INCOME       
Revenues derived from the institution's investments, including investments of endowment funds. Such income may take the form of interest income, dividend income, rental income or royalty income and includes both realized and unrealized gains and losses. Source: IPEDS

INVESTMENT RETURN        
Income from assets including dividends, interest earnings, royalties, rent, gains (losses) etc. Source: IPEDS

IPEDS- INTEGRATED POSTSECONDARY EDUCATION DATA SYSTEM          
The primary source for data on colleges, universities, and technical and vocational postsecondary institutions in the United States. Source: IPEDS

IPEDS DATA CENTER           
The IPEDS Data Center is the single entry point for retrieving IPEDS data. Using the data center, one can easily download data files for one or more institutions with information from any of the IPEDS components or download complete data files, produce a variety of reports, or create group statistics. The data center replaces the old IPEDS Peer Analysis System and Dataset Cutting Tool, and features improvements in navigation, institution selection, and variable selection as well as increased on-screen help. Source: IPEDS

IPEDS UNIVERSE 
Those postsecondary institutions that have been identified and are potential respondents to the IPEDS surveys. The universe does not include all postsecondary institutions because many exist that are not included in the list of Title IV eligible institutions and, thus, there is currently no complete list of these institutions. Source: IPEDS

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KEYHOLDER          
The person designated by an official institutional representative to have in their possession the necessary User ID and password to gain access to the Integrated Postsecondary Education Data System (IPEDS) data collection system to complete  the  survey.  The  key holder  is  responsible  for  entering  data  and  locking  the  site  by  each  survey completion date. Source: IPEDS

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LAND AND LAND IMPROVEMENTS
Capital  assets  consisting  of  land  and  improvements  such  as  athletic  fields,  golf  courses,  or  lakes.  Land is non-depreciable; some land improvements are depreciable and some are non-depreciable. Source: IPEDS

LEARNING CENTER             
Center offering assistance through tutors, workshops, computer programs, or audiovisual equipment in reading, writing, math, and skills such as taking notes, managing time, taking tests. Source: CDS

LEGAL SERVICES
Free or low cost legal advice for a range of issues (personal and other). Source: CDS

LESS THAN 9/10-MONTH SALARY CONTRACT/TEACHING PERIOD           
The contracted teaching period of faculty employed for less than 2 semesters, 3 quarters, 2 trimesters, or 2 4-month sessions. Source: IPEDS

LEVEL (OF INSTITUTION)   
A classification of whether an institution’s programs are 4-year or higher (4 year), 2-but-less-than 4-year (2 year), or less than 2-year. Source: IPEDS

LEVELS OF OFFERING         
Information collected in the Institutional Characteristics component which indicates all applicable levels for all credit programs offered at an institution. Award levels are identified on the basis of recognition for their completion, duration, or a combination thereof. Degree-designated award levels indicate those degree levels for which the institution is authorized to make formal awards. Length of study is the equivalent of the number of full-time academic years. For example, at least 1 but less than 2 years refers to the number of credits or the course load that would normally be completed by a full-time student attending within the stated time period. Source: IPEDS

LIABILITIES           
Debts and obligations of the institution owed to outsiders or claims or rights, expressed in monetary terms, of an institution’s creditors. GASB institutions are required to report liabilities under two categories - current liabilities and noncurrent liabilities.

NOTE: Two types of liabilities are often defined, short-term and long term. Short-term liabilities are those that will be satisfied or paid within one year. Long-term liabilities are those which will not be satisfied within a year. Liabilities include: 1) accounts payable; 2) deferred revenues and refundable advances; 3) Post-retirement and post- employment obligations; 4) other accrued liabilities; 5) annuity and life income obligations and other amounts held for the benefits of others; 6) bonds, notes, and capital leases payable and other long-term debt, including current portions; 7) government grants refundable under student loan programs; and 8) other liabilities (those liabilities not falling in one or more of the above seven categories). The exact categories of liabilities that must be used are not specified and the above are examples only. GASB institutions are required to report liabilities under two categories - current liabilities and noncurrent liabilities. 
Source: IPEDS

LIBERAL ARTS/CAREER COMBINATION          
Program in which a student earns undergraduate degrees in two separate fields, one in a liberal arts major and the other in a professional or specialized major, whether on campus or through cross registration. Source: CDS

LIBRARY
An organized collection of printed, microform, and audiovisual materials which (a) is administered as one or more units, (b) is located in one or more designated places, and (c) makes printed, microform, and audiovisual materials as well as necessary equipment and services of a staff accessible to students and to faculty. Includes units meeting the above definition which are part of a learning resource center. Source: IPEDS

LIBRARY COLLECTIONS      
Books, films, tapes, and other materials maintained in library collections intended for use by patrons. Source: IPEDS

LOAN FUNDS       
Funds that have been loaned, or are available for loans to students, faculty, and staff. Source: IPEDS

LOANS TO STUDENTS         
Any monies that must be repaid to the lending institution for which the student is the designated borrower. Includes all Title IV subsidized and unsubsidized loans and all institutionally- and privately-sponsored loans. Does not include PLUS and other loans made directly to parents. Source: IPEDS

LOCAL APPROPRIATIONS, EDUCATION DISTRICT TAXES, AND SIMILAR SUPPORT
Local  appropriations  are  government  appropriations  made  by  a  governmental  entity  below  the  state  level. Education district taxes include all tax revenues assessed directly by an institution or on behalf of an institution when the institution will receive the exact amount collected. These revenues also include similar revenues that result from actions of local governments or citizens (such as through a referendum) that result in receipt by the institution of revenues based on collections of other taxes or resources (sales taxes, gambling taxes, etc.). Source: IPEDS

LOCAL GOVERNMENT GRANTS AND CONTRACTS (REVENUES) 
Revenues from local government agencies that are for training programs and similar activities for which amounts are received or expenditures are reimbursable under the terms of a local government grant or contract. Source: IPEDS

LOCAL GRANTS   
Local monies awarded to the institution under local government student aid programs. Source: IPEDS

LOCAL GRANTS (REVENUES)             
A sum of money or property bestowed on a postsecondary institution by a local government. These amounts can be treated as an allowance, an agency transaction, or as a student aid expense in the institution's General Purpose Financial Statements (GPFS) and are reported differently depending on their treatment. Generally, however, private institutions report these grants as allowances when applied to the student's account and as local grant revenues when received. Source: IPEDS

LOCKED
The survey status obtained when a key holder has resolved all edits/errors and has decided that data are ready to “submit” to IPEDS. Once locked, the system becomes read only and the key holder no longer has access to the system to alter data. Source: IPEDS

LONG PROGRAMS              
Undergraduate programs that exceed the usual program length for a specific level. This would include programs of 5 years or longer for 4-year institutions and programs of 3 years or longer for 2-year institutions. Source: IPEDS

LONG-TERM DEBT               
Debt of the institution in the form of bonds, notes, capital leases, and other forms of debt that are repayable over a period greater than one year. Source: IPEDS

LONG-TERM DEBT - CURRENT PORTION         
The amount of long-term debt that the institution is expected to pay or liquidate during the next year using current assets. Source: IPEDS

LONG-TERM INVESTMENTS              
Money or capital invested for purposes of receiving a profitable return over a period of time of more than one year. Long-term  investments  should  be  distinguished  from  temporary  investments  based  on  the  intention  of  the organization regarding the terms of the investment rather than the nature of the investment itself. Includes: 1) cash held until appropriate investments are identified; 2) repurchase agreements and other money market media; 3) equity securities and mutual fund investments; 4) debt securities; 5) real estate held for income production; 6) beneficial interest in trusts; and 7) other. GASB institutions report these investments under "noncurrent assets." Source: IPEDS

LOSSES  
Decreases in net assets from an organization's peripheral or incidental transactions and other events affecting the organization, other than those that result from expenses. Source: IPEDS

LOUIE    
LOUIE,  or  the  NAU  Lumberjack  Online  University  Information  Environment,  is  the  name  of  our  student administration system.  Oracle/PeopleSoft software is the foundation for this system.  Definitions citing LOUIE as the source are a result of system functionality and/or business processes related to the system. Source: IRA

LOWER DIVISION TRANSFER STUDENT          
A student who has transferred between 12 and 54 credit hours to NAU. Source: RENTENTION UNDERGRAD

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MAIN CLASS        
class section that is offered for credit, identified by discipline and number, meeting at a stated time or times in a classroom or similar setting, and not a subsection such as a laboratory, recitation, or a discussion section. Source: IRA

MAJOR COHORT GRADUATION       
Graduation for the major cohort is based upon the cohort students were initially placed in and whether they graduated with that major. For example, a student who began in 2004 in Sociology is placed in a Sociology major cohort and graduation is based upon successful completion of the degree requirements for this major. Source: RETNETION GRADUATE

MAJOR COHORT RETENTION            
From 1992 – 2003, retention for the major cohort is based upon a student’s primary academic plan (major). For example, a student who began a Master’s program in Sociology in 2001 will be placed in a Sociology Major Cohort for 2001 and retention will be tracked for subsequent years. Beginning in 2004, retention is based upon all active Academic Plans. For example, a student who began a Master’s program in Sociology and Political Science in 2004 is now placed in two major cohorts and retention is tracked for both. Source: RETENTION GRADUATE

MANDATORY TRANSFERS 
Those transfers that must be made to fulfill a binding legal obligation of the institution. Includes mandatory debt- service  provisions  relating  to  academic  and  administrative  buildings,  including  (1)  amounts  set  aside  for  debt retirement and interest; and (2) required provisions for renewal and replacements to the extent not financed from other sources. Also includes the institutional matching portion for Perkins loans when the source of funds is current revenue. Source: IPEDS

MARKET VALUE   
The value of a good as determined in the market at a specific point in time or what individuals in the market for the good are willing to pay to obtain the good at a given point in time. Source: IPEDS

MASTER'S COLLEGES AND UNIVERSITIES I (CARNEGIE)               
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Master's Colleges and Universities I typically offer a wide range of baccalaureate programs, and they are committed to graduate education through the master's degree. During the period studied, they awarded 40 or more master's degrees per year across three or more disciplines. Source: IPEDS

MASTERS COHORT GRADUATION    
Graduation for the master’s cohort is based upon whether the student graduated from NAU with a master’s degree. For example, a student who first began at NAU as a master’s student in the fall 2004 would be placed in the fall 2004 master’s cohort. Graduation would be based upon whether they graduated from NAU as a master’s student. Source: RETENTION GRADUATE

MASTERS COHORT RETENTION        
Retention for the master’s cohort is based upon whether the student returned to NAU after initial placement in the Master’s cohort. For example, a student who first began at NAU as a master’s student in the fall 2004 would be placed in the fall 2004 master’s cohort. Retention is based upon the student’s return to NAU as a master’s student in the fall. Source: RETENTION GRADUATE

MASTER'S COLLEGES AND UNIVERSITIES II (CARNEGIE)             
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Master's  Colleges  and  Universities  II  typically  offer  a  wide  range  of  baccalaureate  programs  ,  and  they  are committed to graduate education through the master's degree. During the period studied, they awarded 20 or more master's degrees per year. Source: IPEDS

MASTER'S DEGREE               
An award that requires the successful completion of a program of study of at least the full-time equivalent of 1 but not more than 2 academic years of work beyond the bachelor's degree. Some of these degrees, such as those in Theology (M.Div., M.H.L./Rav) that were formerly classified as "first-professional", may require more than two full-time equivalent academic years of work. Source: CDS, IPEDS

MIGRATION (DATA)           
A process in which survey data are moved from the IPEDS data collection system to the Peer Analysis System (PAS). Migration occurs after the survey data have been reviewed by survey operations personnel. Source: IPEDS

MIGRATION (STUDENTS)   
Refers to the movement of students from their home state of residence to another state to attend a postsecondary institution. Source: IPEDS

MILITARY INSTALLATIONS
One or more buildings or sites owned or operated by the U.S. Army, Navy, Air Force, Marine Corps, or Coast Guard, including Reserves and National Guard. Source: IPEDS

MINORITY AFFILIATION (AS ADMISSION FACTOR)     
Special consideration in the admission process for members of designated racial/ethnic minority groups. Source: CDS

MINORITY STUDENT CENTER            
Center with programs, activities, and/or services intended to enhance the college experience of students of color. Source: CDS

MODEL UNITED NATIONS
A simulation activity focusing on conflict resolution, globalization, and diplomacy.  Assuming roles as foreign ambassadors and “delegates,” students conduct research, engage in debate, draft resolutions, and may participate in a national Model UN conference. Source: CDS

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NATIONAL CENTER FOR EDUCATION STATISTICS (NCES)            
The National Center for Education Statistics (NCES), in the Institute of Education Sciences, is the statistical agency of the U.S. Department of Education and the primary federal provider of education statistics on the condition of American education. Source: IPEDS

NATIONAL INSTITUTIONAL ACCREDITATION               
Institutional accreditation normally applies to an entire institution, indicating that each of its parts is contributing to the achievement of an institution's objectives, although not necessarily all on the same level of quality. The various commissions of the regional accrediting associations, for example, perform institutional accreditation, as do some national institutional accrediting agencies. Source: IPEDS

NATIVE HAWAIIAN OR OTHER PACIFIC ISLANDER (NEW DEFINITION)   
A person having origins in any of the original peoples of Hawaii, Guam, Samoa, or other Pacific Islands. Source: IPEDS

NEED-BASED AID 
College-funded or college-administered award from institutional, state, federal, or other sources for which a student must have financial need to qualify. This includes both institutional and non-institutional student aid (grants, jobs, and loans). Source: CDS

NEED-BASED SCHOLARSHIP OR GRANT AID  
Scholarships and grants from institutional, state, federal, or other sources for which a student must have financial need to qualify Source: CDS

NEED-BASED SELF-HELP AID             
Loans and jobs from institutional, state, federal, or other sources for which a student must demonstrate financial need to qualify. Source: CDS

NET ASSETS          
The excess of assets over liabilities or the residual interest in the institution's assets remaining after liabilities are deducted. The change in net assets results from revenues, gains, expenses, and losses. FASB institutions classify net assets into three categories: permanently restricted, temporarily restricted, and unrestricted. GASB institutions classify net assets into three categories: invested in capital, net of related debt; restricted (with separate displays of restricted-expendable and restricted-nonexpendable net assets); and unrestricted. Although the terms are similar, the composition of the categories of net assets between FASB and GASB institutions can differ significantly. Source: IPEDS

NET GRANT AID TO STUDENTS (EXPENSES)    
The portion of scholarships and fellowships granted by an institution that exceeds the amount applied to institutional charges such as tuition and fees or room and board. The amount reported as expense excludes allowances. Source: IPEDS

NET INCOME        
The final figure in the income statement when revenues exceed expenses. Source: IPEDS

NET LOSS              
The final figure in the income statement when expenses exceed revenues. Source: IPEDS

NEW HIRES           
Persons who were hired for full-time permanent employment for the first time, or after a break in service, between July 1st and October 31st of the survey year. These do not include persons who have returned from sabbatical leave or full-time faculty with less than 9-month contracts/teaching periods. Source: IPEDS

NON E & G CURRENT FUNDS EXPENDITURES
Includes self-supporting operations of the institution that furnish a service to students, faculty, or staff and charge a fee related to the service. Also includes funds expended for operations that are independent of the mission of the institution. Source: IPEDS

NON-DEGREE-SEEKING STUDENT     
A student enrolled in courses for credit who is not recognized by the institution as seeking a degree or formal award. Source: IPEDS

NON-NEED-BASED SCHOLARSHIP OR GRANT AID        
Scholarships and grants, gifts, or merit-based aid from institutional, state, federal, or other sources (including unrestricted funds or gifts and endowment income) awarded solely on the basis of academic achievement, merit, or any other non-need-based reason. When reporting questions H1 and H2, non-need-based aid that is used to meet need should be counted as need-based aid
Note: Suggested order of precedence for counting non-need money as need-based:
Non-need institutional grants
Non-need tuition waivers
Non-need athletic awards
Non-need federal grants
Non-need state grants
Non-need outside grants
Non-need student loans
Non-need parent loans
Non-need work
Source: CDS

NON-NEED-BASED SELF-HELP AID   
Loans and jobs from institutional, state, or other sources for which a student need not demonstrate financial need to qualify. Source: CDS

NON-PROFESSIONAL STAFF             
Employees of an institution whose primary function or occupational activity is classified as one of the following: technical and paraprofessional; clerical and secretarial; skilled crafts; or service/maintenance. Source: IPEDS

NONCREDIT COURSE          
A course or activity having no credit applicable toward a degree, diploma, certificate, or other formal award. Source: IPEDS

NONCURRENT ASSETS       
Assets that are not reasonably expected to be realized in cash or sold or consumed during the next normal operating cycle (normally one year) of the institution. Liquidity or nearness to cash is not the basis for determining classification as current or noncurrent. Thus cash investments intended for liquidation of liabilities due beyond the one-year period are noncurrent assets, as would assets segregated for the liquidation of long-term debts (including amounts due within the next operating cycle). Assets designated to be used to acquire, construct, or improve capital assets would be noncurrent. Source: IPEDS

NONCURRENT LIABILITIES
Liabilities whose liquidation is not reasonably expected to require the use of resources classified as current assets or the creation of other current liabilities within the next year. This includes the noncurrent portion of long-term debt and long-term accrued liabilities (such as for compensated absences, claims & judgments, and post-employment/post-retirement benefits); liability for refundable advances to the federal government for the Perkins Loan Program and similar loan programs; and debt due within the next operating cycle, if payment will be made from segregated assets classified as noncurrent assets. Source: IPEDS

NONMANDATORY TRANSFERS        
Transfers from current funds to other fund groups made at the discretion of the governing board to serve a variety of objectives, such as additions to loan funds, funds functioning as endowment (quasi-endowment), general or specific plant additions, voluntary renewals and replacement of plant, and prepayments on debt principal. Source: IPEDS

NONOPERATING 
GASB requires that revenues and expenses be separated between operating and non-operating. Operating revenues and expenses result from providing goods and services. Non-operating activities are those outside the activities that are part of the operating activities of the institution. Most government appropriations are non-operating because they are not generated by the operations of the institution. Investment income is non-operating in most instances because institutions are not engaged in investing as an operating activity.  Gifts are defined as non-operating. Non-exchange transactions generate non-operating revenues. Source: IPEDS

NONRESIDENT ALIEN         
A person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely. Source: CSD, IPEDS

NORMAL TIME TO COMPLETION     
The amount of time necessary for a student to complete all requirements for a degree or certificate according to the institution's catalog. This is typically 4 years (8 semesters or trimesters, or 12 quarters, excluding summer terms) for a bachelor's degree in a standard term-based institution; 2 years (4 semesters or trimesters, or 6 quarters, excluding summer terms) for an associate's degree in a standard term-based institution; and the various scheduled times for certificate programs. Source: IPEDS

NOT ON TENURE TRACK    
Personnel positions that are considered non-tenure earning positions. Source: IPEDS

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OFF-CAMPUS CENTERS (EXTENSION CENTERS)             
Sites outside the confines of the parent institution where courses are offered that are part of an organized program at the parent institution. The sites are not considered to be temporary but may be rented or made available to the institution at no cost by another institution or an organization, agency, or firm. Source: IPEDS

OFF-CAMPUS FACILITY      
A teaching facility located some distance away from the educational institution which operates it. Source: IPEDS

OFF-CAMPUS (FINANCIAL AID DEFINITION)
Students who do not meet self-supporting criteria and do not live with parents. Source: CDS

OFF-CAMPUS HOUSING    
Any housing facility that is occupied by students but is not owned or controlled by the educational institution. Source: IPEDS

OFFICIAL CHURCH MISSION             
An official church mission is one that is established by the church of which the individual is a member and that results in the individual being unable to attend a postsecondary institution during the period of the mission. Source: IPEDS

OFFICIAL COUNTS              
Totals resulting from the census process, e.g. headcount, student credit hours, full-time equivalent. Source: LOUIE

OFFICIAL FALL REPORTING DATE    
The date (in the fall) on which an institution must report fall enrollment data to either the state, its board of trustees or governing board, or some other external governing body. Source: IPEDS

OFFICIAL STUDENT             
An official student must be enrolled in classes at NAU as of the 21st day of the semester, and must: Not be enrolled in an outgoing Student Exchange Program (National or International)

Not be enrolled exclusively in remedial classes
Not be an active participant in the World Wide University (WWU) program
Not be enrolled exclusively in Arizona Regents University (ARU) courses through Arizona State University or University of Arizona
Not be an active participant in the Western Governor’s University (WGU)
Meet payment criteria
Source: RETENTION UNDERGRAD

ON-CAMPUS DAY CARE     
Licensed day care for students’ children (usually age 3 and up); usually for a fee. Source: CDS

ON-CAMPUS (FINANCIAL AID DEFINITION) 
Students who do not meet the self-supporting criteria and live in residence halls. Source: CDS

ON-CAMPUS HOUSING     
Any residence halls owned or controlled by an institution within the same reasonably contiguous geographic area and used by the institution in direct support of or in a manner related to, the institution's educational purposes. Source: IPEDS

OPE ID   
Identification number used by the U.S. Department of Education's Office of Postsecondary Education (OPE) to identify schools that have Program Participation Agreements (PPA) so that its students are eligible to participate in Federal Student Financial Assistance programs under Title IV regulations. This is a 6-digit number followed by a 2- digit suffix used to identify branches, additional locations, and other entities that are part of the eligible institution. Source: IPEDS

OPERATING          
GASB requires that revenues and expenses be separated between operating and non-operating. Operating revenues and expenses result from providing goods and services. Operating transactions are incurred in the course of the operating activities of the institution. Source: IPEDS

OPERATION AND MAINTENANCE OF PLANT (EXPENSES -- FASB AND GASB ALIGNED FORM REPORTERS)       
A functional expense category that includes expenses for operations established to provide service and maintenance related to campus grounds and facilities used for educational and general purposes. Specific expenses include utilities, fire protection, property insurance, and similar items. This function does include amounts charged to auxiliary enterprises, hospitals, and independent operations. Also includes information technology expenses related to operation and maintenance of plant activities if the institution separately budgets and expenses information technology resources (otherwise these expenses are included in institutional support).  Institutions may, as an option, distribute depreciation expense to this function. FASB institutions do not use this function. Instead these expenses are charged to or allocated to other functions. Source: IPEDS

OTHER ADMINISTRATIVE  
Persons whose assignments require management of the institution, or a customarily recognized department or subdivision thereof, but who are subordinate to employees classified as executive and managerial. Assignments require the performance of work directly related to management policies or general business operations of the institution, department or subdivision. Assignments in this category customarily and regularly require the incumbent to exercise discretion and independent judgment. Included in this category are all employees holding titles such as assistant, associate vice presidents (if no direction of others is required); assistant, associate deans (if no direction of others is required); assistant or associate directors; assistant or associate department head, if their principal activity is administrative; assistant or associate managers (including first-line managers of service, production and sales workers who spend more than 80% of their time performing supervisory activities). Term used in the 2001-02 Employees by Assigned Position (EAP) component only. Source: IPEDS

OTHER AREAS      
Includes American Samoa, the Federated States of Micronesia, Guam, the Marshall Islands, the Northern Mariana Islands, Palau, Puerto Rico, and the Virgin Islands. Source: IPEDS

OTHER DEGREE-SEEKING SUBCOHORT            
A subset of students belonging to a GRS cohort who were seeking a degree or certificate other than bachelor's degree upon entry. Source: IPEDS

OTHER EXPENSES (COSTS) 
The amount of money (estimated by the financial aid office) needed by a student to cover expenses such as laundry, transportation, and entertainment.
NOTE: For the purpose of providing pricing data, room and board and tuition and fees are not included here. Source: CDS, IPEDS

OTHER FEDERAL GRANTS   
Federal monies awarded to the institution under federal government student aid programs, such as Supplemental Educational Opportunity Grants (SEOG), DHHS training grants (aid portion only), State Student Incentive Grants (SSIG), and other federal student aid programs. Pell grants are not included in this classification. Note: if the federal government selects the student recipients and simply transmits the funds to the institution for disbursement to the student, the amounts are not considered as revenues and subsequently there are no discounts & allowances or scholarships and fellowships expenses. If the funds are made available to the institution for selection of student recipients, then the amounts received are considered as non-operating revenues and subsequently as discounts & allowances or scholarships and fellowships expenses. Source: IPEDS

OTHER INSURANCE PLAN (CAFETERIA PLAN)
A benefit plan that allows an employee the option of selecting a combination of health care and insurance benefits (e.g. hospital, medical, surgical, dental care, and group life insurance). Source: IPEDS

OTHER PROFESSIONAL (SUPPORT/SERVICE) 
A primary function or occupational activity category used to classify persons employed for the primary purpose of performing academic support, student service, and institutional support, whose assignments would require either a baccalaureate degree or higher or experience of such kind and amount as to provide a comparable background. Included  in  this  category  are  all  employees  holding  titles  such  as  business  operations  specialists;  buyers  and purchasing agents; human resources, training, and labor relations specialists; management analysts; meeting and convention planners; miscellaneous business operations specialists; financial specialists; accountants and auditors; budget  analysts;  financial  analysts  and  advisors;  financial  examiners;  loan  counselors  and  officers;  computer specialists; computer and information scientists, research; computer programmers; computer software engineers; computer support specialists; computer systems analysts; database administrators; network and computer systems administrators;  network  systems  and  data  communication  analysts;  counselors,  social  workers,  and  other community and social service specialists; counselors; social workers; health educators; clergy; directors, religious activities  and  education;  lawyers;  librarians,  curators,  and  archivists;  museum  technicians  and  conservators; librarians; artists and related workers; designers; athletes, coaches, umpires; dancers and choreographers; music directors and composers; chiropractors; dentists; dietitians and nutritionists; optometrists; pharmacists; physicians and surgeons; podiatrists; registered nurses; therapists; and veterinarians. Source: IPEDS

OTHER SEPARATE HEALTH PROFESSION SCHOOLS (CARNEGIE) 
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Other Separate Health Professional Schools award most of their degrees in such fields as chiropractic, nursing, pharmacy, or podiatry. Source: IPEDS

OTHER SOURCES (REVENUES)           
Other sources of revenues not covered elsewhere in the collection of IPEDS Finance data from schools reporting under the pre GASB 34/35 Standards. Examples are interest income and gains (net of losses) from investments of unrestricted current funds, miscellaneous rentals and sales, expired term endowments, and terminated annuity or life income agreements, if not material. Also includes revenues resulting from the sales and services of internal service departments to persons or agencies external to the institution (e.g., the sale of computer time). Source: IPEDS

OTHER SPECIALIZED INSTITUTIONS (CARNEGIE)          
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Other Specialized Institutions include graduate centers, maritime academies, military institutes, and institutions that do not fit any other classification category, but award a majority of degrees in a specialized area not separately identified. Source: IPEDS

OTHER SPECIFIC CHANGES IN NET ASSETS     
Changes that occur infrequently rather than on a regular basis, but still affect the net assets of the institution. Included in this category are: actuarial gain or (loss) on split interest agreements; gain or (loss) on sale of plant assets; other gain or (loss); discontinued operations; extraordinary gain or (loss); and cumulative effect of change(s) in accounting principle. Source: IPEDS

OTHER THAN 9/10-MONTH AND 11/12-MONTH SALARY CONTRACTS/TEACHING PERIODS              
The contracted teaching period for faculty employed other than for 2 semesters, 3 quarters, 2 trimesters, 2 4-month sessions, or 11-12 months, but still considered full-time employees (as defined by the institution). Source: IPEDS

OUT-OF-STATE CENTERS    
Sites where courses or programs are offered that are in a state different from the state of the main campus. Source: IPEDS

OUT-OF-STATE STUDENT   
A student who is not a legal resident of the state in which he/she attends school. Source: IPEDS

OUT-OF-STATE TUITION    
The  tuition  charged  by  institutions  to  those  students  who  do  not  meet  the  institution's  or  state's  residency requirements. Source: CDS, IPEDS

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IRA (PLANNING AND INSTITUTIONAL RESEARCH)
The Institutional Research and Analysis(IRA) Office reports to the Vice President for Institutional Effectiveness. The  office  provides  data,  analyses,  and  projections  for  planning  and  decision-making;  coordinates  the  design, implementation, and analysis of major institutional studies; reports official data for mandated and other external reports; and assist other offices in obtaining and analyzing information. www.nau.edu/IRA Source IRA

As determined by the institution. The type of appointment at the snapshot date determines whether an employee is full time or part time. The employee's term of contract is not considered in making the determination of full or part time. Casual employees (hired on an ad-hoc basis or occasional basis to meet short-term needs) and students in the College Work-Study Program (CWS) are not considered part-time staff. Source: IPEDS

PART-TIME STUDENT          
Undergraduate—a student enrolled for either less than 12 semester or quarter credits, or less than 24 contact hours a week each term. Graduate—a student enrolled for less than 9 semester or quarter credits. Source: CDS, IPEDS

PASSWORD          
A series of numbers or letters that can be used either alone or with a User ID to gain access to the IPEDS data collection system or the Peer Analysis System (PAS). Source: IPEDS

PATIENT CONTRACTUAL ALLOWANCES         
Contractual allowances provided to insurers or other group health providers which are deducted from fees for services provided by hospitals (thus not included in hospital revenues). Source: IPEDS

PAYMENTS MADE ON PRINCIPAL   
Payments made on plant loan debt to reduce the principal of the loan, regardless of the source of funds. Source: IPEDS

PEER ANALYSIS SYSTEM (PAS)          
An early IPEDS data access tool, no longer available. All the functions in the Peer Analysis System have been incorporated into the IPEDS Data Center. Source: IPEDS

PELL GRANT PROGRAM     
(Higher Education Act of 1965, Title IV, Part A, Subpart I, as amended.) Provides grant assistance to eligible undergraduate postsecondary students with demonstrated financial need to help meet education expenses. Source: IPEDS

PERKINS LOAN PROGRAM
(Higher Education Act of 1965, Title IV, Part E, as amended, Public Laws 89-329, 92-318, et al; 20 USC 1087aa-1087hh.). Formerly known as National Direct Student Loans (NDSL), the Perkins Loan program provides low interest loans to eligible postsecondary students (undergraduate, graduate, or professional students) with demonstrated financial need to help meet educational expenses. Source: IPEDS

PERMANENT ENDOWMENT              
Funds held by an institution that must be held in perpetuity with only the income available for use. Endowments are usually the result of a gift or grant received that is required to be held in perpetuity by the donor or granting agency. Source: IPEDS

PERSONAL COUNSELING  
One-on-one or group counseling with trained professionals for students who want to explore personal, educational, or vocational issues Source: CDS

PHYSICAL PLANT ASSETS   
These assets consist of land, buildings, improvements, equipment, and library books. Excluded are assets that are part of endowment or other capital fund investments in real estate. Construction in progress is excluded from this total until completed. Source: IPEDS

PHYSICAL PLANT INDEBTEDNESS    
Debt incurred in financing the institution's capital assets, including bonds, mortgages, notes, capital leases, and any other outstanding debt that was incurred to acquire, construct, or improve capital assets such as land, buildings, and improvements other than buildings, equipment, and library books. Excludes indebtedness that is part of endowment or other capital fund investments in real estate. Also excludes construction in progress. Source: IPEDS

PLACEMENT SERVICES FOR PROGRAM COMPLETERS
Assistance for students in evaluating their career alternatives and in obtaining full-time employment upon leaving the institution. Source: IPEDS

POST-MASTER'S CERTIFICATE           
An award that requires completion of an organized program of study equivalent to 24 semester credit hours beyond the master's degree, but does not meet the requirements of academic degrees at the doctor's level. Source: CDS, IPEDS

POSTBACCALAUREATE CERTIFICATE
An award that requires completion of an organized program of study equivalent to 18 semester credit hours beyond the bachelor's. It is designed for persons who have completed a baccalaureate degree, but does not meet the requirements of a master’s degree. Source: CDS, IPEDS

POSTBACCALAUREATE STUDENT     
A student with a bachelor's degree who is enrolled in graduate-level or first-professional courses. Source: IPEDS

POSTSECONDARY AWARD, CERTIFICATE, OR DIPLOMA (AT LEAST 1 BUT LESS THAN 2 ACADEMIC YEARS)     
An  award  that  requires  completion  of  an  organized  program  of  study  at  the  postsecondary  level  (below  the baccalaureate degree) in at least 1 but less than 2 full-time equivalent academic years , or designed for completion in at least 30 but less than 60 semester or trimester credit hours, or in at least 45 but less than 90 quarter credit hours, or in at least 900 but less than 1,800 contact or clock hours, by a student enrolled full time. Source: CDS, IPEDS

POSTSECONDARY AWARD, CERTIFICATE, OR DIPLOMA (AT LEAST 2 BUT LESS THAN 4 ACADEMIC YEARS)     
An  award  that  requires  completion  of  an  organized  program  of  study  at  the  postsecondary  level  (below the baccalaureate degree) in at least 2 but less than 4 full-time equivalent academic years, or designed for completion in at least 60 but less than 120 semester or trimester credit hours, or in at least 90 but less than 180 quarter credit hours, or in at least 1,800 but less than 3,600 contact or clock hours, by a student enrolled full time. Source: CDS, IPEDS

POSTSECONDARY AWARD, CERTIFICATE, OR DIPLOMA (LESS THAN 1 ACADEMIC YEAR)    
An  award  that  requires  completion  of  an  organized  program  of  study  at  the  postsecondary  level  (below  the baccalaureate degree) in less than 1 academic year (2 semesters or 3 quarters), or designed for completion in less than 30 semester or trimester credit hours, or in less than 45 quarter credit hours, or in less than 900 contact or clock hours, by a student enrolled full time. Source: CDS, IPEDS

POSTSECONDARY EDUCATION        
The provision of a formal instructional program whose curriculum is designed primarily for students who are beyond the compulsory age for high school. This includes programs whose purpose is academic, vocational, and continuing professional education, and excludes avocational and adult basic education programs. Source: IPEDS

POSTSECONDARY EDUCATION INSTITUTION
An institution which has as its sole purpose or one of its primary missions, the provision of postsecondary education. Source: IPEDS

POSTSECONDARY STATISTICS DIVISION (PSD)              
The Postsecondary Statistics Division (PSD) is the organizational unit within the National Center for Education Statistics (NCES) where IPEDS is conducted. Source: IPEDS

PREDOMINANT CALENDAR SYSTEM
The method by which an institution structures most of its courses for the academic year. Source: IPEDS

PREPAID TUITION PLAN    
A program that allows students or their families to purchase college tuition or tuition credits for future years, at current prices. Source: IPEDS

PRIMARILY INSTRUCTION
A primary function or occupational activity category used to classify persons whose specific assignments customarily are made for the purpose of providing instruction or teaching and who may hold academic rank titles of professor, associate professor, assistant professor, instructor, lecturer, or the equivalent. These persons may also hold titles such as deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads or equivalent) if their principal activity is instruction. Source: IPEDS

PRIMARY PLAN   
A student’s lowest numbered major on the first day of the term Source: LOUIE

PRIMARY PROGRAM          
A student’s lowest numbered program on the first day of the term Source: LOUIE

PRIMARILY PUBLIC SERVICE             
A primary function or occupational activity category used to classify persons whose specific assignments customarily are made for the purpose of carrying out public service activities such as agricultural extension services, clinical services, or continuing education and who may hold academic rank titles of professor, associate professor, or assistant professor. These persons may also hold titles such as deans, directors, or the equivalent, as well as associate  deans,  assistant  deans,  and  executive  officers  of  academic  departments  (chairpersons,  heads,  or equivalent) if their principal activity is public service. Source: IPEDS

PRIMARILY RESEARCH       
A primary function or occupational activity category used to classify persons whose specific assignments customarily are made for the purpose of conducting research and who may hold academic rank titles of professor, associate professor, assistant professor, or titles such as research associate or postdoctoral fellow. These persons may also hold titles such as deans, directors, or the equivalent, as well as associate deans, assistant deans, and executive officers of academic departments (chairpersons, heads, or equivalent) if their principal activity is research. Source: IPEDS

PRIMARY OCCUPATIONAL ACTIVITY              
The principal activity of a staff member as determined by the institution. If an individual participates in two or more activities, the primary activity is normally determined by the amount of time spent in each activity. Occupational activities are designated as follows: Executive, administrative, and managerial; Faculty (instruction/research/public service); Graduate assistants; other professional (support/service); Technical and paraprofessional; Clerical and secretarial; Skilled crafts; and Service/maintenance (see separate definitions). Source: IPEDS

PRIVATE FOR-PROFIT INSTITUTION
A private institution in which the individual(s) or agency in control receives compensation other than wages, rent, or other expenses for the assumption of risk. Source: CDS, IPEDS

PRIVATE GIFTS (REVENUES)              
Revenues  from  private  (non-governmental)  entities  including  revenues  received  from  gift  or  contribution non-exchange transactions (including contributed services) except those from affiliated entities. Includes bequests, promises to give (pledges), gifts from an affiliated organization or a component unit not blended or consolidated, and income from funds held in irrevocable trusts or distributable at the direction of the trustees of the trusts. Includes any contributed services recognized (recorded) by the institution. Source: IPEDS

PRIVATE GIFTS, GRANTS AND CONTRACTS (REVENUES)             
Revenues from private donors for which no legal consideration is involved and from private contracts for specific goods and services provided to the funder as stipulation for receipt of the funds. Includes only those gifts, grants, and  contracts  that  are  directly related  to  instruction,  research,  public  service, or other  institutional purposes. Includes monies received as a result of gifts, grants, or contracts from a foreign government. Also includes the estimated dollar amount of contributed services. Source: IPEDS

PRIVATE GRANTS AND CONTRACTS (REVENUES)         
Revenues from private (non-governmental) entities that are for specific research projects, other types of programs, or for general institutional operations (if not government appropriations). Examples are research projects, training programs, and similar activities for which amounts are received or expenses are reimbursable under the terms of a grant or contract, including amounts to cover both direct and indirect expenses. Source: IPEDS

PRIVATE INSTITUTION       
An educational institution controlled by a private individual(s) or by a nongovernmental agency, usually supported primarily by other than public funds, and operated by other than publicly elected or appointed officials. These institutions may be either for-profit or not-for-profit. Source: CDS, IPEDS

PRIVATE NOT-FOR-PROFIT/ NONPROFIT INSTITUTION              
A private institution in which the individual(s) or agency in control receives no compensation, other than wages, rent, or other expenses for the assumption of risk. These include both independent not-for-profit schools and those affiliated with a religious organization. Source: CDS, IPEDS

PROFESSIONAL STAFF        
Employees of an institution whose primary function or occupational activity is classified as one of the following: Faculty; Executive, administrative, and managerial or other professional. Source: IPEDS

PROGRAM            
A combination of courses and related activities organized for the attainment of broad educational objectives as described by the institution. Source: IPEDS

PROGRAM CATEGORY        
A  summary  of  groups  of  related  instructional  programs  designated  by  the  first  2  digits  of  its  appropriate Classification of Instructional Programs (CIP) code. Source: IPEDS

PROGRAM SPECIALTY        
A specific instructional program that can be identified by a 6-digit Classification of Institutional Programs (CIP) Code. Source: IPEDS

PROGRAM WITH NO FORMAL AWARD          
Any formally organized program with stated educational objectives and well-defined completion requirements that does not lead to a formal award. Source: IPEDS

PROGRAMS OF AT LEAST 2 YEARS BUT LESS THAN 4 YEARS       
Programs requiring at least 2 years but less than 4 years of full-time equivalent college level work, including associate's degrees and programs that can be completed in at least 1,800 but less than 3,600 contact hours to obtain a degree, diploma, certificate, or other formal award. Source: IPEDS

PROGRAMS OF AT LEAST 4 YEARS   
Programs designed to be completed in at least 8 semesters or 12 quarters to obtain a degree, diploma, or other formal award. Includes programs resulting in all bachelor's degrees and other baccalaureate level or equivalent degrees, as well as 5-year cooperative programs, and those programs in which the normal 4 years of work are designed to be completed in 3 years. Source: IPEDS

PROGRAMS OF LESS THAN 2 YEARS
Programs requiring less than 2 years of full-time equivalent college level work (4 semesters or 6 quarters) or less than 1,800 contact hours to obtain a degree, diploma, certificate, or other formal award. Source: IPEDS

PROPRIETARY INSTITUTION             
See Private for-profit institution. Source: CDS

PUBLIC INSTITUTION         
An educational institution whose programs and activities are operated by publicly elected or appointed school officials and which is supported primarily by public funds. Source: CDS, IPEDS

PUBLIC SERVICE (EXPENSE-- GASB ALIGNED FORM REPORTERS)               
A functional expense category that includes expenses for activities established primarily to provide non-instructional services beneficial to individuals and groups external to the institution. Examples are conferences, institutes, general advisory service, reference bureaus, and similar services provided to particular sectors of the community. This function  includes  expenses  for  community  services,  cooperative  extension  services,  and  public  broadcasting services. Also includes information technology expenses related to the public service activities if the institution separately budgets and expenses information technology resources (otherwise these expenses are included in academic support). GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS

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QUASI-ENDOWMENT FUNDS           
Funds established by the governing board to function like an endowment fund but which may be totally expended at any time at the discretion of the governing board. These funds represent non-mandatory transfers from the current fund rather than a direct addition to the endowment fund, as occurs for the true endowment categories. Source: IPEDS

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RACE/ETHNICITY 
Categories used to describe groups to which individuals belong, identify with, or belong in the eyes of the community.  The categories do not denote scientific definitions of anthropological origins.  They are used to categorize U.S. citizens, resident aliens, and other eligible non-citizens. New Categories (1997 OMB)A new methodology was developed in 1997 by OMB to be used in reporting race/ethnicity. Individuals are asked to first designate ethnicity as:

Hispanic or Latino or Not Hispanic or Latino

Second, individuals are asked to indicate one or more races that apply among the following:

American Indian or Alaska Native

Asian

Black or African American

Native Hawaiian or Other Pacific Islander

White

Old Categories (1977 OMB)

The Office of Management and Budget (OMB) established the following five racial/ethnic categories.
A person may be counted in only one group. The groups used to are as follows:

Black, non-Hispanic,

American Indian/Alaska Native,

Asian/Pacific Islander,

Hispanic,

White, non-Hispanic. 
Source: CDS, IPEDS

RACE/ETHNICITY (NEW DEFINITION-Fall 2009 to Present)             

Categories developed in 1997 by the Office of Management and Budget (OMB) that are used to describe groups to which individuals belong, identify with, or belong in the eyes of the community. The categories do not denote scientific definitions of anthropological origins. The designations are used to categorize U.S. citizens, resident aliens, and other eligible non-citizens. Individuals are asked to first designate ethnicity as:

Hispanic or Latino or Not Hispanic or Latino

Second, individuals are asked to indicate all races that apply among the following: 
American Indian or Alaska Native

Asian

Black or African American

Native Hawaiian or Other Pacific Islander

White

Source: IPEDS

RACE/ETHNICITY (OLD DEFINITION-Prior to Fall 2009)               
Categories  used  to  describe  groups  to  which  individuals  belong,  identify  with,  or  belong  in  the  eyes  of  the community. The categories do not denote scientific definitions of anthropological origins. A person may be counted in only one group. The groups used to categorize U.S. citizens, resident aliens, and other eligible non-citizens are as follows: Black, non-Hispanic, American Indian/Alaska Native, Asian/Pacific Islander, Hispanic, White, non-Hispanic. Source: IPEDS

RACE/ETHNICITY UNKNOWN          
The category used to report students or employees whose race and ethnicity are not known. Source: CDS, IPEDS

REALIZED CAPITAL GAINS 
A capital gain on securities held in a portfolio that has become actual by the sale or other type of surrender of one or many securities. Source: IPEDS

RELIGIOUS AFFILIATION/COMMITMENT (AS ADMISSION FACTOR)        
Special  consideration  given  in  the  admission  process  for  affiliation  with  a  certain  church  or  faith/religion, commitment to a religious vocation, or observance of certain religious tenets/lifestyle. Source: CDS

RELIGIOUS COUNSELING  
One-on-one or group counseling with trained professionals for students who want to explore religious problems or issues Source: CDS

REMEDIAL COURSES           
Instructional  courses  designed  for  students  deficient  in  the  general  competencies  necessary  for  a  regular postsecondary curriculum and educational setting. Source: IPEDS

REMEDIAL SERVICES           
Instructional  activities  designed  for  students  deficient  in  the  general  competencies  necessary  for  a  regular postsecondary curriculum and educational setting. Source: CDS, IPEDS

REQUIRED FEES   
Fixed sum charged to students for items not covered by tuition and required of such a large proportion of all students that the student who does not pay the charge is an exception. Source: CDS, IPEDS

RESEARCH (EXPENSE-- GASB ALIGNED FORM REPORTERS)         
A functional expense category that includes expenses for activities specifically organized to produce research outcomes and commissioned by an agency either external to the institution or separately budgeted by an organizational unit within the institution. The category includes institutes and research centers, and individual and project research. This function does not include non-research sponsored programs (e.g., training programs). Also included are information technology expenses related to research activities if the institution separately budgets and expenses information technology resources (otherwise these expenses are included in academic support.) GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS

RESERVE OFFICER TRAINING CORPS (ROTC)  
Programs designed to augment the service academies in producing leaders and managers for the armed forces. Each branch of the service has a specific set of courses and training that a student must complete prior to becoming a commissioned officer. ROTC programs allow students to do this while completing their college education. Upon graduation members are commissioned (certified) by the President of the United States to serve as an officer in active, reserve or guard components of each branch Source: IPEDS

RESIDENCE           
A person's permanent address determined by such evidence as a driver's license or voter registration. For entering freshmen, residence may be the legal residence of a parent or guardian. Source: IPEDS

RESIDENT ALIEN (AND OTHER ELIGIBLE NON-CITIZENS)             
A person who is not a citizen or national of the United States but who has been admitted as a legal immigrant for the purpose of obtaining permanent resident alien status (and who holds either an alien registration card (Form I-551 or I-151), a Temporary Resident Card (Form I-688), or an Arrival-Departure Record (Form I-94) with a notation that conveys legal immigrant status such as Section 207 Refugee, Section 208 Asylee, Conditional Entrant Parolee or Cuban-Haitian). Source: CDS, IPEDS

RESTRICTED CURRENT FUNDS          
Funds available for financing operations but which are limited by donors or other external agencies to specific purposes, programs, departments, or schools. These funds are subject to externally imposed restrictions which are different from the internal designations imposed by the governing board on unrestricted funds. Source: IPEDS

RESTRICTED-EXPENDABLE (NET ASSETS)         
Net assets of GASB institutions that are expendable but subject to imposed restrictions. Restrictions exist when constraints  placed  on  use  are  either  (a)  externally  imposed  by  creditors,  grantors,  contributors,  or  laws  and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Source: IPEDS

RESTRICTED-NONEXPENDABLE (NET ASSETS)
Net assets of GASB institutions subject to restrictions that prohibit the expenditure of the net assets in perpetuity. Restrictions  exist  when  constraints  placed  on  use  are  either  (a)  externally  imposed  by  creditors,  grantors, contributors, or laws and regulations of other governments, or (b) imposed by law through constitutional provisions or enabling legislation. Permanent endowments are the most common example. Source: IPEDS

RETENTION AND GRADUATION       
Statistics related to student retention and graduation are calculated in accordance with federal and state laws.  A wide variety of retention and graduation reports are available on the Institutional Research and Analysiswebsite at www.nau.edu/IRA/retentionandgraduationSource: IRA

RETENTION RATE
A measure of the rate at which students persist in their educational program at an institution, expressed as a percentage. For four-year institutions, this is the percentage of first-time bachelors (or equivalent) degree-seeking undergraduates from the previous fall who are again enrolled in the current fall. For all other institutions this is the percentage  of  first-time  degree/certificate-seeking  students  from  the  previous  fall  who  either  re-enrolled  or successfully completed their program by the current fall. Source: IPEDS

REVENUES            
The inflow of resources or other enhancement of net assets (or fund balance) of an institution or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or other activities that constitute the institution’s ongoing major or central operations.  Includes revenues from fees and charges, appropriations, auxiliary enterprises, and contributions and other non-exchange transactions. Revenues are reported net  of  discounts  and  allowances  (that  is,  the  revenue  reported  is  reduced  by  the  amount  of  discounts  and allowances) for FASB institutions and for GASB institutions that have implemented GASB Statement No. 34. Source: IPEDS

REVISED COHORT
Initial cohort after revisions are made. Cohorts may be revised if an institution discovers that incorrect data were reported in an earlier year. Source: IPEDS

ROOM CHARGES 
The charges for an academic year for rooming accommodations for a typical student sharing a room with one other student. Source: IPEDS

ROOM AND BOARD (CHARGES)—ON CAMPUS            
Assume double occupancy in institutional housing and 19 meals per week (or maximum meal plan). Source: CDS

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SALARIES AND WAGES      
Amounts paid as compensation for services to all employees—faculty, staff, part time, full time, regular employees, and student employees.  This  includes  regular  or  periodic  payment  to  a  person  for  the  regular  or  periodic performance of work or a service and payment to a person for more sporadic performance of work or a service (overtime, extra compensation, summer compensation, bonuses, sick or annual leave, etc.). Source: IPEDS

SALES AND SERVICES OF EDUCATIONAL ACTIVITIES (REVENUES)            
Revenues from the sales of goods or services that are incidental to the conduct of instruction, research or public service. Examples include film rentals, sales of scientific and literary publications, testing services, university presses, dairy products, machine shop products, data processing services, cosmetology services, and sales of handcrafts prepared in classes. Source: IPEDS

SAT        
Previously known as the Scholastic Aptitude Test, this is an examination administered by the Educational Testing Service (ETS) and used to predict the facility with which an individual will progress in learning college-level academic subjects. Source: IPEDS

SCHOLARSHIPS    
Grants-in-aid,  trainee  stipends,  tuition  and  required  fee  waivers,  prizes  or  other  monetary  awards  given  to undergraduate students. Source: IPEDS

SCHOLARSHIPS AND FELLOWSHIPS
Outright grants-in-aid, trainee stipends, tuition and fee waivers, and prizes awarded to students by the institution, including Pell grants. Awards to undergraduate students are most commonly referred to as "scholarships" and those to graduate students as "fellowships." These awards do not require the performance of services while a student (such as teaching) or subsequently as a result of the scholarship or fellowship. The term does not include loans to students (subject to repayment), College Work-Study Program (CWS), or awards granted because of faculty or staff status. Also not included are awards to students where the selection of the student recipient is not made by the institution. Source: IPEDS

SCHOLARSHIPS AND FELLOWSHIPS (EXPENSES)           
That portion of scholarships and fellowships granted that exceeds the amount applied to institutional charges such as tuition and fees or room and board. The amount reported as expense excludes allowances and discounts. The FASB survey uses the term "net grants in aid to students" rather than "scholarships and fellowships." Source: IPEDS

SCHOOLS OF ART, MUSIC, AND DESIGN (CARNEGIE)
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Schools  of  Art,  Music,  and  Design  award  most  of  their  bachelor's  or  graduate  degrees  in  art,  music,  design, architecture, or some combination of such fields. Source: IPEDS

SCHOOLS OF BUSINESS AND MANAGEMENT (CARNEGIE)          
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Schools of Business and Management award most of their bachelor's or graduate degrees in business or business- related programs. Source: IPEDS

SCHOOLS OF ENGINEERING AND TECHNOLOGY (CARNEGIE)    
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Schools of Engineering and Technology award most of their bachelor's or graduate degrees in technical fields of study. Source: IPEDS

SCHOOLS OF LAW (CARNEGIE)        
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching Schools of Law award most of their degrees in law. Source: IPEDS

SECTOR 
One of nine institutional categories resulting from dividing the universe according to control and level. Control categories are public, private not-for-profit, and private for-profit. Level categories are 4-year and higher (4 year), 2- but-less-than 4-year (2 year), and less than 2-year. For example: Public, 4-year is one of the institution sectors. Source: IPEDS

SECONDARY SCHOOL RECORD (AS ADMISSION FACTOR)           
Information  maintained  by  the  secondary  school  that  may  include  such  things  as  the  student’s  high  school transcript, class rank, GPA, and teacher and counselor recommendations Source: CDS

SELF SUPPORTING              
Students born before January 1975, veterans, graduate students, married students, orphans/wards of the court, students with legal dependents other than a spouse Source: NAU FACTBOOK

SEMESTER (CALENDAR SYSTEM)       
A calendar system that consists of two sessions called semesters during the academic year with about 15 weeks for each semester of instruction. There may be an additional summer session. Source: CDS, IPEDS

SERVICE/MAINTENANCE   
A primary function or occupational activity category used to classify persons whose assignments require limited degrees of previously acquired skills and knowledge and in which workers perform duties that result in or contribute to the comfort, convenience, and hygiene of personnel and the student body or that contribute to the upkeep of the institutional property. Includes titles such as fire fighters; law enforcement workers; parking enforcement workers; police officers; security guards; lifeguards; ski patrol; cooks and food preparation workers; food and beverage serving workers; fast food and counter workers; waiters and waitresses; other food preparation and serving related workers; building cleaning and pest control workers; grounds maintenance workers; electrical and electronic equipment mechanics; installers and repairers; radio and telecommunications equipment installers and repairers; avionics technicians; electric motor, power tool, and related repairers; vehicle and mobile equipment mechanics, installers, and repairers; control and valve installers and repairers; heating, air conditioning, and refrigeration mechanics and installers; air transportation workers; motor vehicle operators; and parking lot attendants. Source: IPEDS

SHARED LIBRARY
A  facility  housing  an  organized  collection  of  printed,  microform,  and  audiovisual  materials,  and  (a)  is  jointly administered by more than one educational institution, or (b) whose funds or operating expenditures have been received from more than one educational institution. The location of the facility is not a determining factor. Source: IPEDS

SKILLED CRAFTS  
A primary function or occupational activity category used to classify persons whose assignments typically require special manual skills and a thorough and comprehensive knowledge of the processes involved in the work, acquired through on-the-job-training and experience or through apprenticeship or other formal training programs . Includes occupational titles such as welders, cutters, soderers and braziers; bookbinders and bindery workers;  printers; cabinetmakers and bench carpenters; plant and system operators; stationary engineers and boiler operators; water and liquid waste treatment plant and system operators; crushing, grinding, polishing, mixing, and blending workers; medical,  dental,  and  ophthalmic  laboratory  technicians;  painting  workers;  photographic  process  workers  and processing machine operators; and etchers and engravers. Source: IPEDS

SOPHOMORE SURVEY        
This survey assesses student satisfaction and opinions about their experiences at the university, while also addressing  specific  questions  that  must  be  reported  to  the  Arizona  Board  of  Regents  (ABOR)  for  the Undergraduate Consolidated Accountability Report (UCAR) Source: IRA

SPECIAL ADMISSIONS TESTS             
Tests prepared by or for a particular institution, or state (for some state institutions) and administered by the institution, for purposes of determining prospective students' skills and competencies. Source: IPEDS

SPECIALIZED ACCREDITATION          
Specialized accreditation normally applies to the evaluation of programs, departments, or schools which usually are parts of a total collegiate or other postsecondary institution. The unit accredited may be as large as a college or school within a university or as small as a curriculum within a discipline. Most of the specialized accrediting agencies review units within a postsecondary institution which is accredited by one of the regional accrediting commissions. However, certain of the specialized accrediting agencies accredit professional schools and other specialized or vocational or other postsecondary institutions which are free-standing in their operations. Thus, a "specialized" or "programmatic" accrediting agency may also function in the capacity of an "institutional" accrediting agency. In addition,  a  number  of  specialized  accrediting  agencies  accredit  educational  programs  within  non-educational settings, such as hospitals. Source: IPEDS

SPECIALIZED INSTITUTIONS (CARNEGIE)       
These institutions offer degrees ranging from the bachelor’s to the doctor's, and typically award a majority of degrees in a single field or combination of related fields. Source: IPEDS

STAFFORD LOANS               
(Higher Education Act of 1965, Title IV-B, as amended, Public Law 89-329; 20 USC 1071.) Provides guaranteed loans for  educational  expenses  from  eligible  lenders  to  vocational  or  academic  undergraduate,  graduate,  and  first- professional students at eligible postsecondary institutions. Source: IPEDS

STANDARDIZED ADMISSIONS TESTS
Tests prepared and administered by an agency that is independent of any postsecondary education institution. Tests provide information about prospective students and their academic qualifications relative to a national sample. Examples are the SAT and the ACT. Source: IPEDS

STATE AND LOCAL GOVERNMENT GRANTS   
State and local monies awarded to the institution under state and local student aid programs, including the state portion of State Student Incentives Grants (SSIG). (Used for reporting Student Financial Aid data) Source: IPEDS

STATE AND LOCAL GOVERNMENT GRANTS AND CONTRACTS (REVENUES)            
Revenues from state and local government agencies that are for training programs and similar activities for which amounts are received or expenditures are reimbursable under the terms of a state or local government grant or contract. Source: IPEDS

STATE AND LOCAL GRANTS              
Grant monies provided by the state such as Leveraging Educational Assistance Partnerships (LEAP) (formerly SSIG's); merit scholarships provided by the state; and tuition and fee waivers for which the institution was reimbursed by a state agency. Local government grants include scholarships or gift-aid awarded directly to the student. (Used for reporting Finance data for private for-profit institutions) Source: IPEDS

STATE COORDINATOR        
The person responsible for Integrated Postsecondary Education Data System (IPEDS) survey related coordination activities for a specified group of schools within a state. This person may have certain viewing, verifying and locking privileges on the data collection system. Source: IPEDS

STATE GOVERNMENT GRANTS AND CONTRACTS (REVENUES)
Revenues from state Government agencies that are for training programs and similar activities for which amounts are received or expenditures are reimbursable under the terms of a state government grant or contract. Source: IPEDS

STATE GRANTS (REVENUES)              
A sum of money or property bestowed on a postsecondary institution by a state government. Source: IPEDS

STATE OPERATING BUDGET              
The State Operating Budget is the primary budget at NAU. Two revenue sources support the state operating budget. The first, Collections, consists of student registration fees and tuition, along with some miscellaneous revenue and balance forward.   The Arizona Board of Regents authorizes the universities to retain a portion of tuition and fee revenue for bonding debt service, plant projects, and some operating budgets not supported by the state.   The remaining fee and tuition collections become a part of the state operating budget. The second major source of funding is General Funds—Arizona's general tax revenues.  This amount is appropriated to the university as part of the annual legislative budget process Source: NAU FACTBOOK

STATE OF RESIDENCE          
A person's permanent address as determined by such evidence as a driver's license or voter registration. For entering freshmen, state of residence may be the legal state of residence of a parent or guardian. Source: IPEDS

STATE UNKNOWN              
Status used when the reporting institution is unable to determine from existing records the home state or residence of the student. Source: IPEDS

STATUS DATE       
In the collection of Graduation Rates data, institutions report on the status of the students in their cohort as of August 31 of the reporting year. Source: IPEDS

STOP OUT             
A student who left the institution and returned at a later date. Source: IPEDS

STUDENT ACTIVITIES          
Programs designed to support and complement the institution’s academic mission and enhance the educational experience of students, individually and through student groups. Includes exposure to and participation in social, cultural, recreational, intellectual, and governance activities. Source: IPEDS

STUDENT CAMPUS            
The NAU campus where a student receives their services. Source: LOUIE

STUDENT COUNTS              
The number of individuals for whom instruction is provided in an educational program under the jurisdiction of a school or educational institution. Source: IPEDS

STUDENT CREDIT HOURS (SCH)        
A credit hour is a unit of measurement assigned to a course and expressed in semester hours. SCH is used as a measure of independent study in the index of a faculty member’s teaching hours, although its traditional purpose is to measure a student’s progress toward a degree. The total SCH for a course are arrived by multiplying the number of students enrolled in the course by the number of credits. Source: NAU FACTBOOK A

STUDENT-DESIGNED MAJOR             
A program of study based on individual interests, designed with the assistance of an adviser Source: CDS     

STUDENT ENGAGEMENT SURVEY (NSSE)       
This survey focuses on assessing student engagement, of freshmen compared to seniors, in the areas of academic challenge, active and collaborative learning, student-faculty interaction, enriching educational experiences, and the supportive campus environment at the Northern Arizona University. This is a national survey with comparative data from other four-year colleges or universities. Source: IRA

STUDENT FINANCIAL AID (SFA)       
This annual component of IPEDS began with a pilot test in 1999, and collected both institution price and student financial aid data. The 2000-01 data collection included questions regarding the total number of full-time first-time degree/certificate-students receiving financial assistance for the previous year, the number of those students who received financial assistance by type of aid, and, for aid recipients, the average amounts. The tuition and other price items are now part of the Institutional Characteristics (IC) component; the student financial aid questions remain part of SFA. Source: IPEDS

STUDENT RIGHT-TO-KNOW ACT      
Also known as the "Student Right-to-Know and Campus Security Act" (P.L. 101-542), which was passed by Congress November 9, 1990. Title I, Section 103, requires institutions eligible for Title IV funding to calculate completion or graduation rates of certificate- or degree-seeking, full-time students entering that institution, and to disclose these rates to all students and prospective students. Further, Section 104 requires each institution that participates in any Title IV program and is attended by students receiving athletically-related student aid to submit a report to the Secretary of Education annually. This report is to contain, among other things, graduation/completion rates of all students as well as students receiving athletically-related student aid by race/ethnicity and gender and by sport, and the average completion or graduation rate for the four most recent years. These data are also required to be disclosed to parents, coaches, and potential student athletes when the institution offers athletically-related student aid. The Graduation Rates component of IPEDS was developed specifically to help institutions respond to these requirements. See Graduation Rates for the current description of data collected. Source: IPEDS

STUDENT SERVICES (EXPENSE -- GASB ALIGNED FORM REPORTERS)        
A  functional  expense  category  that  includes  expenses  for  admissions,  registrar  activities,  and  activities  whose primary purpose is to contribute to students emotional and physical well - being and to their intellectual, cultural, and social development outside the context of the formal instructional program. Examples include student activities, cultural events, student newspapers, intramural athletics, student organizations, supplemental instruction outside the normal administration, and student records. Intercollegiate athletics and student health services may also be included except when operated as self - supporting auxiliary enterprises. Also may include information technology expenses  related  to  student  service  activities  if  the  institution  separately  budgets  and  expenses  information technology resources(otherwise these expenses are included in institutional support.) GASB institutions include actual or allocated costs for operation and maintenance of plant and depreciation. Source: IPEDS

STUDENT-TO-FACULTY RATIO          
The ratio of FTE students to FTE instructional staff, i.e., students divided by staff.

 Students enrolled in "stand-alone" graduate or professional programs and instructional staff teaching in these programs are excluded from both full-time and part-time counts.

 "Stand-alone" graduate or professional programs are those programs such as medicine, law, veterinary, dentistry, social work, or public health, in which faculty teach virtually only graduate-level students (also referred to as "independent" programs).

 Each FTE value is equal to the number of full-time students/staff plus 1/3 the number of part-time students/staff. Source: IPEDS

STUDY ABROAD  
Arrangement by which a student completes part of the college program studying in another country. Can be at a campus abroad or through a cooperative agreement with some other U.S. college or an institution of another country. Source: CDS, IPEDS

SUBCOHORT        
A predefined subset of the initial cohort or the revised cohort established for tracking purposes on the Graduation Rates (GRS) component of IPEDS. (e.g., athletic subcohort.) Source: IPEDS

SUMMER SESSION              
A summer session is shorter than a regular session and is not considered part of the academic year. It is not the third term of an institution operating on a trimester system or the fourth term of an institution operating on a quarter calendar system. The institution may have two or more sessions occurring in the summer months. Some schools, such as vocational and beauty schools, have year-round classes with no separate summer session. Source: CDS, IPEDS

SUPPLEMENTARY EDUCATIONAL OPPORTUNITY GRANTS (SEOG)           
(Higher Education Act of 1965, as amended, Title IV, Part A, Subpart 2, Public Laws 89-329, 92-318, 94-482, et al; 20 USC 1070b-1070b-3.) Provides eligible undergraduate postsecondary students with demonstrated financial need with grant assistance to help meet educational expenses.  The Supplementary Educational Opportunity Grants (SEOG) are made directly to institutions of higher education, which select students for the awards. Source: IPEDS

SURVEY STATUS  
A designation used by survey operations personnel to identify the progress made on the various IPEDS components by institutional respondents. Source: IPEDS

SYSTEM 
An organization of two or more institutions of higher education under the control or supervision of a common administrative governing body. Governing bodies generally have the power to act in their own name, to hire and fire personnel, enter into contracts, etc. A coordinating body without these powers or a section of a state agency usually would not be considered a system office. Source: IPEDS

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TEACHER CERTIFICATION PROGRAM              
A program designed to prepare students to meet the requirements for certification as teachers in elementary, middle/junior high, and secondary schools. Source: CDS, IPEDS

TEACHERS COLLEGES (CARNEGIE)    
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Teachers Colleges award most of their bachelor's or graduate degrees in education or education-related fields. Source: IPEDS

TECHNICAL AND PARAPROFESSIONAL           
A primary function or occupational activity category used to classify persons whose assignments require specialized knowledge or skills which may be acquired through experience, apprenticeship, on-the-job-training, or academic work in occupationally specific programs that result in a 2-year degree or other certificate or diploma. Includes persons who perform some of the duties of a professional in a supportive role, which usually requires less formal training and/or experience than normally required for professional status. Includes mathematical technicians; life, physical, and social science technicians; agricultural and food science technicians; chemical technicians; geological and petroleum technicians; nuclear technicians; paralegals and legal assistants; miscellaneous legal support workers; health technologists and technicians; dietetic technicians; pharmacy technicians; licensed practical and licensed vocational nurses; medical records and health information technicians; opticians, dispensing; healthcare support occupations; nursing aides, orderlies, and attendants; physical therapist assistants and aides; massage therapists; dental assistants; medical assistants; and pharmacy aides. Source: IPEDS

TEMPORARILY RESTRICTED               
Net assets of FASB institutions whose use by the institution has been limited by donor specification as to use or the time when use may occur (such as later periods of time or after specified events have occurred). Source: IPEDS

TENURE 
Status of a personnel position with respect to permanence of the position. Source: IPEDS

TENURE TRACK    
Personnel positions that lead to consideration for tenure. Source: IPEDS

TERM     
LOUIE terminology for “semester”; NAU has fall, winter, spring, and summer terms within an academic year Source: LOUIE

TERM ENDOWMENT FUNDS             
Funds for which the donor has stipulated that the principal may be expended after a stated period or on the occurrence of a certain event. Source: IPEDS

TEST OF ENGLISH AS A FOREIGN LANGUAGE (TOEFL) 
The standardized test designed to determine an applicant's ability to benefit from instruction in English. Source: IPEDS

THEOLOGICAL SEMINARIES AND OTHER SPECIALIZED FAITH-RELATED INSTITUTIONS (CARNEGIE)  
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Theological seminaries and other specialized faith-related institutions primarily offer religious instruction or train members of the clergy. Source: IPEDS

TIME TO BACHELOR            
This calculation reflects the average amount of time (in years) it took first-time freshmen students to complete a bachelor's degree in this specified program/discipline per fiscal year.  The fiscal year for this purpose begins with fall, and includes winter, spring, and the trailing summer Source: NAU ACADEMIC PROGRAM REVIEW

TIME TO DEGREE: MASTER/DOCTORAL          
This calculation reflects the average amount of time (in years) it took for students to complete the Masters or Doctoral degree in this specified program/discipline per fiscal year. The time begins with the student’s first semester in the Master’s or Doctoral Program and ends the semester in which the Masters/Doctoral degree was posted for that same academic plan.  The fiscal year for this purpose begins with fall, and includes winter, spring, and the trailing summer Source: NAU ACADEMIC PROGRAM REVIEW

TITLE IV INSTITUTION        
An institution that has a written agreement with the Secretary of Education that allows the institution to participate in any of the Title IV federal student financial assistance programs (other than the State Student Incentive Grant (SSIG) and the National Early Intervention Scholarship and Partnership (NEISP) programs). Source: IPEDS

TRANSCRIPT         
An official record of student performance showing all schoolwork completed at a given school and the final mark or other evaluation received in each portion of the instruction. Transcripts often include an explanation of the marking scale used by the school. Source: IPEDS

TRANSFER APPLICANT       
An individual who has fulfilled the institution’s requirements to be considered for admission (including payment or waiving of the application fee, if any) and who has previously attended another college or university and earned college-level credit. Source: CDS

TRANSFER OF CREDIT         
The policies and procedures used to determine the extent to which educational experiences or courses undertaken by a student while attending another institution may be counted for credit at the current institution. Source: IPEDS

TRANSFER-IN STUDENT     
A  student  entering  the  reporting  institution  for  the  first  time  but  known  to  have  previously  attended  a postsecondary  institution at the same level (e.g., undergraduate, graduate). The student may transfer with or without credit. Source: CDS, IPEDS

TRANSFER-OUT RATE         
Total number of students who are known to have transferred out of the reporting institution within 150% of normal time to completion divided by the adjusted cohort. Source: IPEDS

TRANSFER-OUT STUDENT  
A student that leaves the reporting institution and enrolls at another institution. Source: IPEDS

TRANSFERS FROM THE ENDOWMENT FUND TO THE CURRENT FUND      
The amount of the capital gains on the endowment fund that is allocated to be spent for current fund activities. Source: IPEDS

TRANSPORTATION (COSTS)
Assume two round trips to student’s hometown per year for students in institutional housing or daily travel to and from your institution for commuter students. Source: CDS

TRIBAL COLLEGES AND UNIVERSITIES (CARNEGIE)      
An institutional classification developed by the Andrew W. Carnegie Foundation for the Advancement of Teaching. Tribal Colleges and Universities, with few exceptions, are tribally controlled and located on reservations. They are all members of the American Indian Higher Education Consortium. Source: IPEDS

TRIMESTER (CALENDAR SYSTEM)     
An academic year consisting of 3 terms of about 15 weeks each. Source: CDS, IPEDS

TUITION
The amount of money charged to students for instructional services. Tuition may be charged per term, per course, or per credit. Source: CDS, IPEDS

TUITION AND FEES (PUBLISHED CHARGES)   
The amount of tuition and required fees covering a full academic year most frequently charged to students. These values represent what a typical student would be charged and may not be the same for all students at an institution. If tuition is charged on a per-credit-hour basis, the average full-time credit hour load for an entire academic year is used to estimate average tuition. Required fees include all fixed sum charges that are required of such a large proportion of all students that the student who does not pay the charges is an exception. Source: IPEDS

TUITION GUARANTEE        
A program where the institution guarantees, to entering first-time students, that tuition will not increase for the years they are enrolled. These guarantees are generally time-bound for four or five years. Source: IPEDS

TUITION PAYMENT PLAN 
A program that allows tuition to be paid in installments spread out over an agreed upon period of time, sometimes without interest or finance charges. Source: IPEDS

TUITION PLAN (RESTRICTED)            
Plans for dependents (including spouses) of faculty members which restrict the beneficiary to attendance at only the institution where the faculty member is employed. Source: IPEDS

TUTORING            
May range from one-on-one tutoring in specific subjects to tutoring in an area such as math, reading, or writing. Most tutors are college students; at some colleges, they are specially trained and certified. Source: IPEDS

TWO-YEAR INSTITUTION  
A postsecondary institution that offers programs of at least 2 but less than 4 years duration. Includes occupational and vocational schools with programs of at least 1800 hours and academic institutions with programs of less than 4 years. Does not include bachelor’s degree-granting institutions where the baccalaureate program can be completed in 3 years. Source: IPEDS

 

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UNCLASSIFIED STUDENT   
A student taking courses creditable toward a degree or other formal award who cannot be classified by academic level. For example, this could include a transfer student whose earned credits have not been determined at the time of the fall report. Source: IPEDS

UNDERGRADUATE              
A student enrolled in a 4- or 5-year bachelor's degree program, an associate's degree program, or a vocational or technical program below the baccalaureate. Source: CDS, IPEDS

UNDERGRADUATE ALUMNI SURVEY              
The survey is administered to recent alumni graduating with bachelor’s degrees to keep track of their graduate school or employment activities, and to have them reflect on their experience at the university. In addition to postgraduate  activities,  the  alumni  are  asked  to  rate  their  satisfaction  on  such  topics  as  the  faculty,  career preparation, advising, the extent to which they were helped in the development of certain basic skills, and their overall experience. This feedback from alumni allows NAU to shape programs to help the university better meet the academic and personal needs of future students. Source: IRA

UNDUPLICATED COUNT    
The sum of students enrolled for credit with each student counted only once during the reporting period, regardless of when the student enrolled. Source: IPEDS

UNEXPENDED PLANT FUND BALANCES         
Unexpended resources in the plant fund derived from various sources to finance the acquisition of long-lived plant assets and their associated liabilities. Source: IPEDS

UNITID  
Unique   identification   number   assigned   to   postsecondary   institutions   surveyed   through   the   Integrated Postsecondary Education Data System (IPEDS). Also referred to as UNITID or IPEDS ID. Source: IPEDS

UNIT     
A  standard  of  measurement  representing  hours  of  academic  instruction  (e.g.,  semester  credit,  quarter  credit, contact hour). Source: CDS

UNOFFICIAL STUDENTS     
Those students enrolled on census day for a given semester who cannot be included in state budget reporting per state regulations. The student populations that cannot be counted (per Arizona Revised Statutes) are:
Unpaid students
Students exclusively enrolled in remedial courses
Students exclusively enrolled in Arizona Universities
Network (AZUN) courses with an ASU and/or UA subject.
Students in World Wide University (WWU)
Students in the ISEOUT (International Student Exchange Outgoing) study agreement Students in the NSEBOUT (National Student Exchange Plan B Outgoing) study agreement Students in Western Governor’s University (WGU)
Source: CENSUS

UNRESTRICTED CURRENT FUNDS    
All funds, including institutional funds, received for which no stipulation was made by the donor or other external agency as to the purpose for which the funds should be expended. Source: IPEDS

UNRESTRICTED NET ASSETS              
The net assets of both FASB and GASB institutions that do not fit the definition of other categories of net assets. These are net assets held by the institution upon which no restrictions have been placed by the donor or other party external to the institution. Source: IPEDS

UPPER DIVISION TRANSFER STUDENT            
A student who has transferred 55 or more credit hours to NAU. Source: RETENTION UNDERGRAD

USER ID 
A series of numbers possibly with an alpha prefix that is created for a specific user to be able to access a system. Each user is required to have a User ID and a password in order to access the Integrated Postsecondary Education Data System (IPEDS) data collection system for security purposes. Source: IPEDS

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VARIABLE             
A fundamental unit of data contained in a file which is given a unique label. Source: IPEDS

VESTED RETIREMENT PLAN               
One in which the full amount of the contribution by the institution and by the state and local government, with accumulations thereon, will be made available as a benefit in case of death while in service and with no forfeiture in case of resignation or dismissal from the institution. Source: IPEDS

VETERANS ADMINISTRATION (VA) EDUCATION BENEFITS         
Those benefits available to military personnel and their families for financial assistance at approved postsecondary education institutions.  There  can  be  three  types  of  beneficiaries:  Surviving  spouses  and  children;  Discharged veterans; and Active military personnel in special programs. Source: IPEDS

VETERAN’S COUNSELING  
Helps veterans and their dependents obtain benefits for their selected program and provides certifications to the Veteran’s Administration. May also provide personal counseling on the transition from the military to a civilian life. Source: CDS

VISUALLY IMPAIRED          
Any  person  whose  sight  loss  is  not  correctable  and  is  sufficiently  severe  as  to  adversely  affect  educational performance. Source: CDS

VOLUNTEER WORK (AS ADMISSION FACTOR)              
Special consideration given to students for activity done on a volunteer basis (e.g., tutoring, hospital care, working with the elderly or disabled) as a service to the community or the public in general Source: CDS

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WAIT LIST             
List of students who meet the admission requirements but will only be offered a place in the class if space becomes available. Source: CDS

WHITE (NEW DEFINITION-Fall 2009 to Present)
A person having origins in any of the original peoples of Europe, the Middle East, or North Africa. Source: CDS, IPEDS

WHITE, NON-HISPANIC (OLD DEFINITION-Prior to Fall 2009)   
A person having origins in any of the original peoples of Europe, North Africa, or the Middle East (except those of Hispanic origin). Source: IPEDS

WICHE (WESTERN INTERSTATE COMMISSON FOR HIGHER EDUCATION)
WICHE and its 16 member states and territories work collaboratively to expand educational access and excellence for all citizens of the West. By promoting innovation, cooperation, resource sharing, and sound public policy, WICHE strengthens higher education’s contributions to the region's social, economic, and civic life. SOURCE: WICHE WEBSITE

WWU (WORLD WIDE UNIVERSITY)
WWU students are non-Arizona residents, with an out-of-state address, enrolled in only electronically delivered courses (web or Satellite), for fall or spring terms. SOURCE: NAU FACTBOOK

WORK STUDY AND EMPLOYMENT  
Federal and state work study aid and any employment packaged by your institution in financial aid awards. Source: CDS

 

WUE (WESTERN UNDERGRADUATE EXCHANGE)

With the Western Undergraduate Exchange (WUE) Program, students who meet the university’s admission criteria and live in one of 14 Western states, or the Commonwealth of the Northern Mariana Islands (U.S. Territory) can receive a tuition rate of 1.5 times the cost of in-state tuition—significantly less than out-of-state tuition. All undergraduate degree programs, including undeclared majors, are open to WUE. Nursing and Dental Hygiene majors qualify for the WUE tuition rate until they have been formally accepted to the Nursing or Dental Hygiene program.  WUE regulations change frequently, so be sure to check the WICHE website or the NAU Registrar’s website for current information. Source: NAU Web Site