NCES 2012-823: IPEDS Analytics: Delta Cost Project Database 1987-2010 Data File Documentation (NCES 2012-823)

This report describes the 2010 data update for the Integrated Postsecondary Education Data System (IPEDS) Analytics: Delta Cost Project Database. The longitudinal database has been derived from the IPEDS finance, enrollment, staffing, completions and student aid data for academic years 1986-87 through 2009-10. The database makes data from the IPEDS more readily usable for longitudinal analyses. The database includes institutional information with a total of 202,800 observations on 932 variables derived from the institutional characteristics, finance, enrollment, completions, graduation rates, student financial aid, and human resources IPEDS survey components. The main focus of the database is institutional revenues and expenses, which have been harmonized to mitigate changes in financial reporting standards over time that typically limit trend analyses of IPEDS finance data.