What is Mandatory transfers ?
Mandatory transfers meaning 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.
reference: IPEDS Data Collectrion System – Glossary