... that the College relies on to provide funding for operations, including State appropriations, certain gifts and grants, and investment income, are defined by GASB as nonoperating. Nonoperating ... costs related to capital assets. The following summarizes the College s nonoperating revenues and expenses for the 2009- 10 and 2008-09 fiscal years: Nonoperating Revenues (Expenses): College ... Investments 89,739Other Nonoperating Revenues 171,000 334,486Interest on Capital Asset-Related Debt (107,652)Other Nonoperating Expenses (5,584) (163,544)Net Nonoperating Revenues101,983,167...