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Financial Statements


Assets are defined as resources or things of value that are owned by the University.

Some obvious examples of assets that are reported include: cash, receivables, inventory, investments, and capital assets. The University's most significant assets are:


Investments include money committed and invested in order to gain future profitable returns, such as interest income or appreciation in value.


Receivables are assets due to the University. These assets are primarily due from federal, state, and private sponsors (for research), patients (for medical services), commercial third parties, students (for tuition and fees), and promises made by donors to contribute to the University.

Capital Assets

Capital Assets include the University's buildings; equipment; land; and collections of library volumes, rare books and art that are used to teach students, conduct research, and handle daily operations. They are the tangible assets owned by the University.

Cornell's Total Assets