This three-part report provides the findings of a survey of 999 two-year colleges to determine their computer-related expenditures and seeks to facilitate inter-institutional comparisons of these data. The introduction outlines the purpose of the study, key findings, methodology, and limitations. The second section instructs personnel at individual colleges in making use of the report, by providing guidelines for obtaining institutional base data, calculating institutional results, and making comparisons between individual campus and study results. The final section first describes the study's design, which calls for the calculation of four sets of computer expenditures: the ongoing costs of a college's computer functions; the sum of these costs and of computer lease expenditures; this sum plus computer development and computer capital purchase expenditures; and the total of these expenditures plus major "one-shot" development and purchase costs amortized over a seven-year period. Findings are then presented with respect to: (1) computer expenditures as a percent of total operating expenditures; (2) computer-related expenditures per credit headcount student; (3) college operating expenditures per credit headcount student; and (4) computer expenditures as a percent of college total operating expenditures and allocation between academic and administrative support for all 308 responding institutions and for these colleges divided into four enrollment size categories. Appendices provide additional comparative data. (AYC)