One of three papers commissioned as part of the Postsecondary Education Core Design Project of the National Center for Education Statistics (NCES), one of this study's purposes was to identify and set priorities for postsecondary education decisionmakers in the area of financial viability in postsecondary institutions. Another purpose was to translate these issues and priorities into operational terms for use in NCES data collection activities. Four parts make up the report. The first summarizes the main issues, concepts, and recommendations. The second defines the meanings of financial viability, identifies several key issues, and describes some of the implications for data production. The third part concentrates on some of the major recommendations for ongoing statistical work, and the fourth (the appendix) contains sample data collection aids and a brief annotated bibliography. The issues and data collection needs in this area are complex, and the data requirements question is found to have at least two dimensions. The first is how to modify existing statistical surveys without sacrificing the consistency of established and useful time series. The second is how to speed up professional dialogue for consensus on methodology as well as on concepts and financial viability models. (MSE)