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…students, are reported net of scholarship
discounts and allowances in the Statement of Revenues, Expenses, and Changes in Net Position.
Scholarship discounts and allowances are the difference between the stated charge for goods and services
provided by the University, and the amount that is paid by students and/or third parties making payments
on behalf of…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_23.pdf