This report contains 34 tables of revenue and expenditure data for the nation's accredited institutions of higher education for the 9-year period from fiscal year 1986 (FY86) through fiscal year 1994 (FY94). Data are from the Integrated Postsecondary Education System and the Higher Education General Information Survey. Tables cover: revenue and expenditures, by source and purpose, for FY86 through FY94; by source, purpose, and level of control for FY94 for all and for private nonprofit institutions; by source and purpose for FY90-FY94 for private nonprofit institutions; by selected categories and state, and by percentage distribution for FY94 for all, for public 4-year and 2-year, and for private and private nonprofit 4-year institutions; a comparison of FY93 and FY94 total revenues and expenditures in current dollars and by state for all, for public, for private, and private nonprofit institutions; scholarship and fellowship expenditures for FY91-FY94 in current dollars by source and control; total expenditures and percentage of expenditures for salaries and wages for FY94; revenues and expenditures in current and constant 1994 dollars for FY86-FY94. Also included in the report are a glossary and a survey of the methodology. Two appendix tables provide FY94 survey response rates by sector and state; a third provides Consumer Price Index factors for FY86 through FY94. (CH)