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… tuition and fee charges to students and auxiliary enterprise services
provided to students, faculty and staff. Accounts receivable also include amounts due from the federal
government, state and local governments, or private sources, in connection with reimbursement of
allowable expenditures made pursuant to the University's grants and contracts. Accounts…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_23.pdf