| ID | Category | Definition |
|---|
| 31 | Fund Raising, Marketing and Promotion | Input costs associated with fund raising, marketing and promotion for media guides, brochures, recruiting publications and such. |
| 32 | Sports Camp Expenses | Input all expenses paid by the athletics department, including non-athletics personnel salaries and benefits, from hosting sports camps and clinics. Athletics personnel salaries and benefits should be reported in Categories 22-25. |
| 33 | Spirit Groups | Include support for spirit groups including bands, cheerleaders, mascots, dancers, etc.
Note: Expenses related to post-season football bowls should be included in Category 41. |
| 34 | Athletic Facilities Debt Service, Leases 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 regardless of entity paying (athletics, institution or other).
Do not report depreciation.
Note: If the institution is paying for all debt service, leases, or rental fees for athletic facilities but not charging to athletics, this category should equal Category 6A. If athletics or other entities are paying these expenses or the institution is charging directly to athletics, this category will not equal Category 6A. |
| 35 | Direct Overhead and Administrative Expenses | Input overhead and administrative expenses paid by or charged directly to athletics including:
• Administrative/Overhead fees charged by the institution to athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses. |
| 36 | Indirect Institutional Support | Input overhead and administrative expenses NOT paid by or charged directly to athletics including:
• Administrative/Overhead fees not charged by the institution to athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.
Do not report depreciation.
Note: This category should equal Category 6. |