Years Ended September 30, 2017 and 2016
Note 13 – Operating Expenses by Function
In addition to their natural classifications, expenses are also classified by their functional classifications. Functional classifications are assigned to departments based on the nature of their activity, such as instruction, public service, institutional support, etc.
Operating expenses by functional classification for the years ended September 30, 2017 and 2016 are summarized as follows: