FWIW, as defined by the .gov site tracking these numbers: The Not Allocated by Gender/Sports category should include revenues not attributable to a particular sport or sports. Those revenues include, but are not limited to, alumni contributions to the athletic department not targeted to a particular sport or sports, investment interest income, student activity fees, and the athletics director’s salary. Money budgeted for a team for which there were no participants should also be included under “Not Allocated by Gender/Sport.” Money allocated to the athletic department to pay for team expenses is team revenue and should not be included in the Not Allocated by Gender/Sport category.
