Comparative financial information derived from a national sample of 516 two-year colleges is presented in this report for fiscal year 1992-93, including statistics for the national sample and for six peer groups. The report's nine sections focus on: (1) introductory information about the study's background, objectives, and sample; the National Association of College and University Business Officers' Special Analysis Service; and ordering, using, and responding to the reports; (2) study limitations and methods, including a section dispelling the myth of the "typical" college, and explanations of calculations and definitions; (3) participation by state and region; (4) guidelines for developing comparative analyses; (5) information on median revenues by source for the national sample, multi-campus districts, and single-college districts by size; (6) expenditures per credit full-time equivalent (FTE) student, per credit plus noncredit FTE student, and as a percentage of educational and general expenditures; (7) credit FTE students per FTE staff, headcount student per FTE staff, instructional faculty and part-time staff as a percentage of FTE staff; (8) selected ratios showing staffing patterns, service areas, appropriations, space and scholarships per student, and budgetary and physical plant information; and (9) student characteristics including ethnicity, age, gender, units taken, hours attended, and class levels. Appendixes provide additional information on methodology, a copy of the questionnaire, a list of participating colleges/peer groups, and a user's survey for rating the report. (KP)