Capital Costs: A Conceptual Framework for Colleges and Universities.

Web Abstract: 
Advocates for and explains the application of a for-profit institution's definition of capital to the not-for-profit higher education institution in order to determine the real cost of higher education. The accounting similarities and differences between non-profits and for-profits are discussed. Difficulties that arise on account of these differences can be reconciled in part by comparing the ever-increasing ways non-profits emulate for-profits.(Includes 39 references.)
Author: 
Cash, Samuel
Journal: 
Planning for Higher Education
Media Type: 
Text
Publication Date: 
05/31/2004
Page Numbers: 
14-22
Resource List Category: 
References to Journal Articles