CARNEGIE MELLON UNIVERSITY

UNDERGRADUATE FINANCIAL AID RESOURCES
	Federal Aid	PELL	Federal entitlement grant program.
		SEOG	Supplemental Education Opportunity Grant.
	State  Aid	PHEAA	Pennsylvania Higher Education Assistance Agency.
	Other State Aid	Aid from states other than Pennsylvania.
	CMU E&GO	Aid provided from Carnegie Mellon Educational and General Operating Expenses.
	CMU Endowed	Aid provided from income from the Carnegie Mellon University Endowment Fund.
	CMU Gifts & Grants	Aid provided through gifts and grants to the University for this purpose.
	ROTC	Money from the Air Force, Army and Navy ROTC programs.
	Other Grant Resources	Aid from all other sources, primarily scholarships.
GENERAL FUNDS OPERATING REVENUE & SUPPORT AND OPERATING EXPENSES
	GENERAL FUNDS
		These funds are divided into Unrestricted Funds that can be used for any University purpose, Designated Funds that have been set aside for particular purposes such as the Summer School program, and Restricted Funds which have been given for a specific purpose, such as research projects by the donor or granting agency.  The General Funds support teaching, research, support programs, student services, student aid, administrative and business operations, physical plant operations and maintenance and public service.
	OPERATING REVENUE & SUPPORT
	Tuition & Fees, net of financial aid	Includes all tuition and fees assessed (net of refunds, bad debt estimates, and any discounts recognized) for educational purposes.
	Sponsored Research	Includes all amounts received or made available by grants, contracts, and cooperative agreements from government, or non-government, agencies that are not considered to be contributions;  generally viewed as exchange transactions, as specific outputs are desired that are of value to the granting agency.
	Income on Investments and Cash Equivalents	Includes dividends, interest, rents, royalties, and equity or total net income of subsidiaries that are significantly or wholly-owned.
	Contributions	Includes revenues that represent an unconditional transfer of cash or other assets to an entity.
	Educational Activities	Includes revenues that are related incidentally to the conduct of instruction, research, and public service, and revenues of activities that exist to provide instructional and laboratory experience for students and that incidentally create good and services that may be sold to students, faculty, staff, and the general public.
	Auxiliary Services	An auxiliary enterprise is an entity that exists predominately to furnish goods or services to students, faculty, or staff, and that charges a fee directly related to, although not necessarily equal to, the cost of goods or services.
	Other Sources	Includes revenues that are not are not clearly defined according to named categories, such as interest on operating funds and reserve holdings, interest on university internal loans, etc.
	Net Assets Released from Restrictions	Represents the reclassification of net assets for operations received with donor-imposed temporary time or purpose restrictions to unrestricted net assets as such time and purpose restrictions are met.

OPERATING EXPENSES
	Instruction and Dept. Research	Includes expenses for formally organized and/or separately budgeted instructional activities that are carried out during the academic year.
	Sponsored Research	Includes all expenses for activities specifically organized to produce research.
	Academic Support	Includes expenses incurred to provide support services for the institution's primary missions: instruction, research, and public service.
	Student Services	Includes expenses incurred for offices of admissions and registrar and activities with the primary purpose of contributing to students emotional and physical well-being and intellectual, cultural, and social development outside the context of the formal instruction program.
	Administration and Institutional Support	Includes expenses for central executive-level activities concerned with management and long-range planning for the entire institution, such as the governing board, planning and programming, and legal services;  fiscal operations, including the investment office;  administrative data processing;  space management;  employee personnel and records;  logistical activities that provide procurement, store rooms, safety, security, printing, and transportation services to the institution;  support services to faculty and staff that are not operated as auxiliary enterprises; and activities concerned with community and alumni relations, including development and fund raising.
	Auxiliary Services and Activities	Includes all expenses relating to the operation of auxiliary enterprises, including expenses for operation and maintenance of plant and institutional support;  also included are other direct and indirect costs, whether charged directly as expenses or allocated as a proportionate share of costs of other departments or units.
	Provision for the Present Vale of Annuities	Includes expenses associated with gift annuity payment due under terms defined when such gifts are recorded by the institution.
RESEARCH COSTS
	In the listing by College and Research Center, the category "Other" includes:
		Academic Computing, Computing Systems, Hunt Institute for Botanical Documentation, Center for the Design of Educational Computing, Office of the Provost, Office of the Vice President for Enrollment and General Institutional.
VOLUNTARY SUPPORT
	Voluntary Support	Contributions supporting the University, excluding:  income from endowment and other invested funds, and support from federal, state and local governments and their agencies.
SPACE AND FACILITIES
USE CATEGORIES
	Classroom	Includes all rooms used for classrooms.
	Laboratory/Studio	Includes laboratory and studio facilities, used both as classrooms and for research.
	Office	Includes offices, office support areas and office-related conference rooms.
	Other	Includes Special Use Facilities (e.g. the gym), General Use Facilities (e.g., lounge or dining facilites), Support Facilities (e.g. computer, shop and storage rooms) and Health Care Facilities.
	Building Support	Includes circulation, mechanical and structural areas.
	Univ. Controlled	Represents primarily public spaces which are not under the control of any individual department, as well as unassigned space held in reserve by the university to allow for future departmental expansion, or for temporary allocation during renovations.