Financial Information of Universities Survey (FINUNI)

Expenditures of university, category

Expenditure refers to the values of the amounts that buyers pay, or agree to pay, to sellers in exchange for goods or services that sellers provide to them or to other institutional units designated by the buyers. The buyer incurring the liability to pay need not be the same unit that takes possession of the good or service. It is common for government units or non-profit institutions serving households to pay for goods or services that the sellers provide to households.

University refers to an institution, created under the authority of a province's University Act or equivalent, of higher learning providing facilities for teaching and research and authorized to grant academic degrees.