NotesFAQContact Us
Search Tips
Back to results
Peer reviewed Peer reviewed
Direct linkDirect link
ERIC Number: EJ847955
Record Type: Journal
Publication Date: 2004
Pages: 9
Abstractor: As Provided
ISSN: ISSN-0736-0983
Capital Costs: A Conceptual Framework for Colleges and Universities
Cash, Samuel G.
Planning for Higher Education, v32 n4 p14-22 Jun-Aug 2004
The increased attention to costs in recent years at colleges and universities draws attention to the matter of whether all costs are reflected and accounted for in the institution's internal and external financial reports. One category--capital costs--is thought by some to be overlooked at times. The possible neglect of capital costs in institutional planning and in financial reporting has its basis in a theoretical debate on how nonprofit institutions view capital. In order to justify capital as an essential, reportable cost to a nonprofit, it is necessary to see how capital is viewed in the for-profit firm. Even if capital is an essential cost to higher education, accounting and measurement difficulties may arise. This study explores these issues and examines the literature relevant to this topic. (Contains 3 figures.)
Society for College and University Planning. 339 East Liberty Street Suite 300, Ann Arbor, MI 48104. Tel: 734-998-7832; Fax: 734-998-6532; e-mail:; Web site:
Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A