In FY05-06 what was the state appropriation changed form and moved to two different lines in IPEDS finance. As a result the state appropriation line B11 is zero. One part, known as the College Opportunity Fund or COF, was paid to in-state undergraduate students at $86 per credit hour for FY 2006-07; This part, about $41m for FY07, is considered tuition and reported on line B01. The second part is a “fee for service”, primarily for graduate educational services, total about $31m for FY07, and is reported on line B08, other operating. Neither part is considered a state appropriation per State of Colorado and accounting guidelines.  The table below details actual dollar amounts for College Opportunity Fund and fee for service by fiscal year in millions of dollars