Arkansas Code Title 6. Education § 6-62-802. Definitions

(A) Athletic-generated income;

(B) Profits from other auxiliary enterprises;

(C) The federally funded portion of college work-study students in the intercollegiate athletic program;

(D) Transfers from funds other than the unrestricted educational and general fund; and

(E) The allowable unrestricted educational and general transfer for four-year institutions, for two-year branches of four-year institutions, and for other two-year institutions of higher education;

(A) All direct and indirect expenses, prorated if necessary, including salaries;

(B) All fringe benefits such as medical and dental insurance, workers' compensation, pension plans, tuition waivers, and any other cost associated with recruitment and retention of staff;

(C) Travel;

(D) Equipment;

(E) Scholarships;

(F) Meals;

(G) Housing and dormitory supplies;

(H) Supplies;

(I) Property and medical insurance;

(J) Medical expenses;

(K) Utilities; and

(L) Maintenance of facilities related to all intercollegiate teams and spirit groups, excluding bands; and