Business Procedures Manual

Essential business procedural components for University System of Georgia institutions.

1.5 Operating versus Non-Operating

(Last Modified on February 25, 2016)

Revenues are reported in the Statement of Revenues, Expenses, and Changes in Net Assets and are classified as either operating or non-operating.

Operating revenues are those derived from exchange transactions and include:

  • Tuition and Fees (Net of Sponsored and Unsponsored Scholarships)
  • Federal Appropriations, Grants and Contracts
  • Gifts
  • Sales and Services of Educational Activities
  • Sales and Services of Auxiliary Enterprises
  • Sales and Services of Hospitals
  • Other Operating Sources

Non-operating revenues are those derived from non-exchange transactions, or those that are not reported as operating activities in the Statement of Cash Flows. Non-operating revenues include:

  • State Appropriations
  • Grants and Contracts (including Pell)
  • Gifts
  • Investment Income
  • Other Non-Operating Revenues
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