Account NACUBO Functional Expense Definitions

AICPA Function Code	Functional Category	Functional Expenses	Functional Definitions
10	Instruction	General academic instruction Vocational/Technical instructions Special session instruction Community education Instructional Information Technology Preparatory/remedial instruction	The instruction classification includes expenses for all activities that are part of an institution's instruction program.
20	Research	Institutes and research centers Project research Research Training/Sponsored Fellowships Departmental Research	The research classification includes all expenses for activities specifically organized to produce research, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution.
30	Public Service	Community Service Cooperative extension Public broadcasting	The public service classification includes expenses for activities established primarily to provide non‐instructional services for the benefit of individuals and groups that are external to the institution.
40	Academic Service/Support	Libraries Museums and galleries Educational media services Academic computing services Ancillary support Academic administration Academic personnel development Course and curriculum development	The academic support classification includes expenses incurred to provide support services for the institution's primary programs of instruction, research, and public service. Includes: * The retention, preservation, and display of educational materials, such as libraries, museums, and galleries * The provision of services that directly assist the academic functions of the institution, such as demonstration schools associated with a department, school, or college of education * Media, such as audio‐visual services, and technology, such as computing support * Academic administration and personnel providing administrative support and management direction to the three primary missions * Separately budgeted support for course and curriculum development
50	Student Services	Student services administration Social and cultural development Counseling and career guidance Financial aid administration Student admissions Student records Student health services Student newspapers	The student services classification includes expenses incurred for offices of admissions and the registrar and activities that, as their primary purpose, contribute to students' emotional and physical well‐being and intellectual, cultural, and social development  outside the context of the formal instruction program.
60	Institutional Support	Executive management Fiscal operations General administrative and logistical services Administrative information technology Sponsored Projects Administration Public relations/development	The institutional support classification includes expenses for central, executive‐level activities concerned with management and long‐range planning for the entire institution.
70	Operation and maintenance of plant	Physical plant administration Building maintenance Custodial services Utilities Landscaper and grounds Major repairs and renovations	The operation and maintenance of plant category includes expenses for the administration, supervision, operation, maintenance, preservation, and protection of the institution's physical plant.
80	Scholarships and Fellowships	Student Financial Aid and Scholarships	The scholarship classification includes grants‐in‐aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students. The fellowships classification includes grants‐in aid and trainee stipends to graduate students.
90	Auxiliary enterprises	Provides goods and services for a fee to students, faculty and staff Intercollegiate athletics