BÁO CÁO KHÔNG. 2011-059 Chi phí được phân loại như hoạt động hoặc nonoperating. Phần lớn chi phí của trường khu vực của chi phí hoạt động theo quy định của GASB Phát Biểu số 35. GASB cung cấp cho các đơn vị báo cáo tài chính là sự lựa chọn của báo cáo chi phí hoạt động trong phân loại chức năng hoặc tự nhiên. | December 2010 report No. 2011-059 Operating Expenses Expenses are categorized as operating or nonoperating. The majority of the Regional Campus s expenses are operating expenses as defined by GASB Statement No. 35. GASB gives financial reporting entities the choice of reporting operating expenses in the functional or natural classifications. The Regional Campus has chosen to report the expenses in their natural classification on the statement of revenues expenses and changes in net assets and has displayed the functional classification in the notes to financial statements. The following summarizes the operating expenses by natural classifications for the 2009-10 and 2008-09 fiscal years operating Expenses In Thousands 2 009-10 2008-09 Compensation and Employee Benefits 11 600 10 400 Services and Supplies 2 078 1 577 Utilities and Communications 87 81 Scholarships Fellowships and Waivers 1 483 1 338 Depreciation 719 708 Total Operating Expenses 15 967 14 104 Total operating expenses increased by million mainly attributable to increases in compensation and employee benefits of million services and supplies of million and scholarships fellowships and waivers of million. Increases in compensation and employee benefits and services and supplies are the result of increased faculty support personnel infrastructure and program and campus operating support. Nonoperating Revenues and Expenses Certain revenue sources that the Regional Campus relies on to provide funding for operations including State appropriations certain gifts and grants and investment income are defined by GASB as nonoperating. Nonoperating expenses include capital financing costs and other costs related to capital assets. The following summarizes the Regional Campus s nonoperating revenues and expenses for the 2009-10 and 2008-09 fiscal years Nonoperating Revenues Expenses In Thousands 2009-10 2008-09 State Appropriations 12 995 8 621 Federal and State Student Financial Aid 1 980 1 589 .
