PDF
…Non‐operating revenues or expenses are those in which the
University receives or gives value without directly giving or receiving equal value, such as State and
Federal appropriations, Federal Pell grants, private gifts, and investment income.
Scholarship Discounts and Allowances. Student tuition and fee revenues, and certain other revenues from
students,…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_16.pdf