5 Less – Transfers to Institution If the institution allocated funds to athletics as represented in Categories 3-4 and the athletics department provided a transfer of funds back to the institution in the reporting year, report the transfer amount as a negative in this category. The transfer amount may not exceed the total of Categories 3-4. Transfers back to the institution in excess of Categories 3-4 should be reported in Category 50 – excess transfers to institution.

6 Indirect Institutional Support Input value of costs covered, and services provided by the institution to athletics but not charged to athletics including: • Administrative services provided by the university to athletics, but not charged such as HR, Accounting and IT. • Facilities maintenance. • Security. • Risk Management. • Utilities. Do not include depreciation. Note: This category should equal Category 36. If the institution is paying for debt service, leases, or rental fees for athletic facilities, but not charging to athletics, include those amounts in Category 6A.

6A Indirect Institutional Support – Athletic Facilities Debt Service, Lease and Rental Fees Input debt service payments (principal and interest, including internal loan programs), leases and rental fees for athletics facilities for the reporting year provided by the institution to athletics, but not charged to athletics. Do not report depreciation. Note: If the institution is paying for all athletic facilities debt service, lease and rental fees and not charging to athletics, this category will equal Category 34. If athletics or other entities are also paying these expenses or the institution is charging directly to athletics, this category will not equal Category 34.

7 Guarantees Input revenue received from participation in away games. This includes payments received due to game cancellations.

8 Contributions Input contributions used by athletics within the reporting year including: • Amounts received from individuals, corporations, associations, foundations, clubs, or other organizations used for the operations of the athletics program. • Funds contributed by outside contributors for the payment of debt service, lease payments or rental fee expenses for athletic facilities in the reporting year. • Amounts received above face value for tickets used within the reporting year. Contributions shall include cash and marketable securities. Do not report: • Pledges until funds are provided to athletics for use. • Contributions to be used in future reporting years.

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