A touchdown is always six points, but there’s no such consistency in athletics accounting. Not only does profit depend on your definition of profit, but it also depends on the definition of individual line items. The information in these university football profiles comes from Equity in Athletics Disclosure forms filed by the universities with the U.S. Department of Education. Florida Trend elected to use those forms to have a uniform standard for reporting football expenses and spending. The numbers may not match what the universities report about that spending elsewhere. All the forms are for the fiscal year ended June 30, 2006. The source for student/faculty ratios is Princeton Review’s 2008 Complete Book of Colleges.
“Game-day” expenses include costs for officials, security and event staff. “Guarantees” include income a team accepts to play against another school.