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…equal to, the cost of the
service. Examples are residence halls, food services, student health services,
intercollegiate athletics (only if essentially self-supporting), college
unions, college stores, faculty and staff parking, and faculty housing.
Auxiliary enterprises - total expenses is the sum of all operating expenses
associated with…
https://www.wichita.edu/services/planning_and_analysis/documents/WSU_Peers_Comparison_Finance_Glossary.pdf