>

Bob,
    I was under the impression that universities, like the
government, were on a cash basis.  So no
depreciation, just repairs and perhaps financing expense
(bonds) for something built in the past.  All
that might wind up charged to the Grounds Department instead
of the Athletic Department anyway.
    As someone else mentioned the revenue is likely a pretty
good number.  I think you are correct that
the expenses might be suspect.  For example: how do they
handle the salary of a coach who teaches a
class?  Is it prorated between an academic department and
athletics?  On what method?
Mike

> Date:    Fri, 14 Dec 2001 10:27:39 -0600
> From:    Bob Griebel <[log in to unmask]>
> Subject: Re: University of Minnesota Sports Revenue / Expenses Numbers
>
> Is there detail of the expense data available which discloses the methods for allocating fixed and
> indirect costs among the various sports and the portion of each sport's expenses which are other than
> direct and variable?  Is depreciation included in expenses for college sports facilities and, if so,
> what are the ages and depreciable methods for major facilities?  Are sports facilities used for any
> events other than sports?  Why does every "non-revenue" sport report revenue?
>
> boB