Methodology

The methodology section will explain how each important measure was constructed and what choices affect its interpretation.

Topics to document

• which providers count as universities in each analysis;
• inflation measures and base years;
• treatment of TRAC full economic costs;
• forecast-versus-outturn comparisons;
• consolidation of institutional and subsidiary accounts;
• missing data, revisions and restatements;
• the distinction between accounting deficits, cash flow and liquidity.

Each chart should link directly to the relevant subsection rather than leaving readers to search a single long appendix.