IPEDS – Part K Expenditure Data for Bureau of Census
Line 1, Salaries and Wages
In Column (2) enter the amount from Part C, Column (2) Line 19. This is also the amount reported as Salaries Expense on the College’s financial report, Statement of Revenues, Expenses, and Changes in Net Assets.
Line 2, Employee Benefits, total
In Column (2) enter the amount from Part C, Column (3) Line 19. This is also the amount reported as Benefits Expense on the College’s financial report, Statement of Revenues, Expenses, and Changes in Net Assets.
Line 3, Payment to State Retirement Funds
This amount equals the total of all accounts in the 515XXX group from the College’s business unit trial balance. This amount includes all of the College’s payments to the Employees’ Retirement System of Georgia and the Teachers Retirement System of Georgia. The amount may also be obtained from Note 10, Retirement Plans, included in the College’s financial statements.
Line 4, Current Expenditures Other Than Salaries
Amount is equal to the total from Part C, Line 19, Column (1) less the amounts from Part C, Line 19, Columns (2) and (3), and Part E, Line 7.
Line 5, Construction
Amount is equal to Additions to Construction Work–In-Progress as reported on the College’s Capital Asset Schedule. The Capital Asset Schedule is included in Note 5, Capital Assets, of the College’s financial statements.
Line 6, Equipment Purchases
Amount is equal to Additions to Equipment as reported on the College’s Capital Asset Schedule. The Capital Asset Schedule is included in Note 5, Capital Assets, of the College’s financial statements.
Line 7, Land Purchases
Additions to Land as reported on the College’s Capital Asset Schedule. The Capital Asset Schedule is included in Note 5, Capital Assets, of the College’s financial statements.
Line 8, Interest on debt outstanding, all funds and activities
Interest paid on revenue debt only,
Line 9, Scholarships/Fellowships
This is a calculated value. The amount is equal to Part E, line 7.