Public service (expense– GASB aligned form reporters)

What is Public service (expense– GASB aligned form reporters) ?

Public service (expense– GASB aligned form reporters) meaning A functional expense category that includes expenses for activities established primarily to provide noninstructional 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.


reference: IPEDS Data Collectrion System – Glossary