The work described in this report is part of the national Making Opportunity Affordable (MOA) initiative, and focuses on the presentation of aggregate measures of sector-level trends in revenues and expenditures. This work will be repeated on an annual basis to promote regular use of aggregate measures of spending as part of postsecondary performance accountability. The authors recognize that sector-level measures mask considerable variation within sectors between big and small institutions, and by regions and states. Detailed presentation of data, including information about the database used in this analysis, is presented in technical and data appendixes. (Contains 23 footnotes and 32 figures.) [This document is a report of the Delta Cost Project, supported by Making Opportunity Affordable, an initiative of Lumina Foundation for Education.]