This section provides information related to higher education finances (universities, universities of applied sciences and of teacher education). Data come from different annual expenditure statements or from analytical accounting specific to each type of higher education institute. The provide information on the costs generated by the different categories of study as well as on how these costs are met by funding sources. Using this data as a base, several ways of breaking down these costs and revenues are suggested. In combination with other statistics, several cost and rate of support indicators are available.