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… characteristics of exchange
transactions, such as (1) student tuition and fees, net of scholarships discounts and allowances, (2) sales
and services of auxiliary enterprises, (3) Federal, State and local grants and contracts, and (4) interest
on institutional student loans and auxiliary enterprises.
Non-Operating Revenues: Non-operating revenues include…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_11.pdf