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Financial Statements

Operating Expenses

Operating expenses are costs incurred in fulfilling the University’s primary missions.

The most significant operating costs are:

  • Compensation and benefits
  • Supplies and general expense
  • Purchased services
  • Depreciation expense – Spreads the cost of constructing a building or acquiring equipment or other assets across the useful life of those assets.

Cornell's Operating Expenses

We also track the trends in operating expenses and revenues below:

Operating Revenues & Expenses