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…Public universities depend heavily on these revenues to fund their
programs and services. As a result, the University will normally report a loss from operating activities.
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Student tuition and fees are now reported net of scholarships funded by Federal and State grants as well
as University's resources. Prior to 2004, all scholarships were reported as…
https://www.wichita.edu/_archive/services/controller/Accounting/_documents/afr_09.pdf