Education Commons^™

Prepaid Farm Expenses, Jeffrey E. Tranel

Rural Tax Education

Farmers and ranchers often pay for feed, supplies, fertilizer, and other inputs in one year and use those items in the following year. They may do so to pay lower prices, guarantee availability, for planning purposes, and/or other reasons.

The Internal Revenue Code allows qualified farmers and ranchers (farm-related taxpayers) to deduct the costs of such purchases in the year that the purchases are made rather than the year in which such items are used. Generally, the deduction for pre-paid farm supplies is limited to 50% of other deductible farm expenses (all schedule F deductions except supplies) for the year.

A Tale Of Two Fiscal Policies: Entrepreneurial And Entropic, Scott R. Sweetland

Educational Considerations

Ohio’s school finance history can be characterized as progressive. Early state funding for school libraries was apportioned from state property tax receipts and distributed to local schools on a per-pupil basis. When equalization funding was invented to help poorer school systems, Ohio adopted that model of funding.

Indiana’S Formula Revisions And Bonner V. Daniels: An Analysis Of Equity And Implications For School Funding, Marilyn Hirth, Edward Eiler

Educational Considerations

Indiana has a long history of school funding issues and distribution formula revisions. The most recent modifications to the formula were made between 2005 and 2009.

Finance 2012-13, Uno Office Of Institutional Effectiveness

IPEDS Finance

IPEDS Finance annual report contains the following information:

• Revenues by source (e.g., tuition and fees, government, private gifts)
• Expenses by function (e.g., instruction, research, plant maintenance and operation)
• Scholarships, physical plant assets and indebtedness
• Assets, liabilities and net assets
• Different formats are used based on the institution’s accounting standards

A Sustainable Model For Business Schools, Howard Thomas, Kai Peters

Research Collection Lee Kong Chian School Of Business

The purpose of this paper is to provide insight into the financial models used by business schools, with a specific focus on the cost side of the model. The paper systematically looks at sources of revenue and areas of expenditure under different business school models. The paper finds that the faculty model used by many business schools, with the need to devote significant effort to generate academic publications, is very cost intensive and not efficient. The paper suggests that alternative models can be developed which would make business schools more financially sustainable. While there has been a lot of societal …