CU Financials Explained

An illustrated guide to the annual financial report

Revenues & Expenses



Net Position

The Bottom Line

Net position is what's left over after you subtract CU's liabilities from its assets. A positive net position is generally considered a good thing.

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Net investment in capital assets

CU's capital asset balance less debt issued to fund those capital assets - this is typically over 50% of CU's total net position but doesn't reflect spendable reserves.

Net position restricted for nonexpendable purposes

Endowments received as gifts: only the investment earnings on the gift can be spent and then only on scholarships, endowed chairs, and the like.

Net position restricted for expendable purposes

Entire gift can be spent, not just the investment earnings. Funds can be spent only in accordance with restrictions established by external third parties.

Unrestricted net position

Balances designated for use by leadership to address University needs.

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