TAILIEUCHUNG - The Bottom Line: Accounting for Revenues and Expenditures in Intercollegiate Athletics

Certain surrender options are exempt from the application of IAS 39 and therefore are not required to be separated. These include surrender options where the surrender value is: • specified in a schedule, not indexed and not accumulating interest; • based on a principal amount and a fixed or variable interest rate (or based on the fair value of a pool of interest bearing securities), possibly less a surrender charge. However, if the surrender value varies in response to the changes in a financial variable or a non–financial variable that is not specific to a party to the contract, this exemption would not apply. If the surrender value is already. | Working Paper Series Paper No. 11-01 North American Association of Sports Economists The Bottom Line Accounting for Revenues and Expenditures in Intercollegiate Athletics Victor A. Matheson Debra J. O Connor and Joseph H. Herberger January 2011 Abstract This paper examines the profitability of Division I athletic programs at colleges and universities in the United States under a variety of accounting definitions of profit. The data identify several broad themes. First a majority of athletic departments rely heavily on direct and indirect subsidization of their programs by the student body the institution itself and state governments in order to balance their books. Without such funding less than a third of BCS athletic departments and no non-BCS departments are in the black. Second athletic programs rely heavily on contributions to balance their books. Donations to athletic departments may serve as a substitute for donations to the rest of the university lowering giving to other programs. Third football and men s basketball programs are generally highly profitable at BCS schools but below this top tier fewer than 10 of football programs and 15 of men s basketball programs show a profit by any reasonable accounting measures. JEL Classification Codes L83 O18 R53 J23 Key Words Athletics higher education sports The authors thank Dennis Coates and Rod Fort for helpful comments. Funding for this research was generously provided by the May and Stanley Smith Charitable Trust. Department of Economics Box 157A College of the Holy Cross Worcester MA 01610-2395 USA 508-793-2649 phone 508-793-3708 fax vmatheso@ Department of Economics Box 198A College of the Holy Cross Worcester MA 01610-2395 508-793-2689 phone 508-793-3708 fax doconnor@ Department of Economics College of the Holy Cross Worcester MA 01610-2395 Introduction and Data Athletic departments and intercollegiate sports are important and highly visible components of the majority of colleges .

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