Nonoperating Revenues and Expenses
Nonoperating revenues and expenses are amounts not directly related to the University’s primary mission but activities that indirectly support the mission and are critical components of its financial performance.
Major nonoperating revenues include the investment return (realized gains or losses and unrealized valuation adjustments) net of amounts used to support operating expenses, and resources received to support building construction and improvements. Major nonoperating expenses include pension and post-retirement benefits and valuation adjustments.
Cornell's Nonoperating Revenues & Expenses