This report documents the 2010 data update for the IPEDS Analytics: Delta Cost Project Database. This longitudinal database has been derived from the Integrated Postsecondary Education Data System (IPEDS) finance, enrollment, staffing, completions and student aid data for academic years 1986-87 through 2009-10. Several variables have been derived that ease trend analysis, with a focus on revenues and expenditures at postsecondary institutions.