Net Operating Percentage

This percentage compares the net operating income or (loss) to total operating revenues.  Accounting principles define State appropriations (in addition to many governmental grants and contracts as of 2007-08) as non-operating revenue.  Since expenditures include the use of State appropriations and governmental grants and contracts (as of 2007-08), excluding the revenues will always result in negative Net Operating Revenues for State supported institutions.  The more useful ratio is a modified Net Operating Ratio that reflects total revenues, shown following this ratio.

The numerator is Operating Income (Loss) as reported in the Statement of Revenues, Expenses, and Changes in Net Position.  The denominator is Total Operating Revenues taken from the same report.

Year

Percentage

2017

-153.02%

2016

-154.31%

2015

-136.25%

2014

-119.82%

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