Research (expense– GASB aligned form reporters)

What is Research (expense– GASB aligned form reporters) ?

Research (expense– GASB aligned form reporters) meaning 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 nonresearch 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.


reference: IPEDS Data Collectrion System – Glossary