My numbers are from equity in athletics for privates and USA today for public
https://sports.usatoday.com/ncaa/finances
Most ACC schools supplement their athletic income with a fee charged to students. That is not revenue so I backed it out as I indicated in the first post.
Picked from the Student's pocket -
24 Million - UVa
22 Million - FSU
14 M - VT
12 M - GT
10 M - UNC
7 M - NC State
6 M - Clemson and Louisville
This is not "income". You can book it this way and account for it like a revenue, but your daddy's money given to you is not income.
Duke, Pitt, and the other privates can embed whatever they want into their tuition and fee schedule and show it as they like. They are not under any pressure to depict the athletic department as a commercial entity or business where the actual profit or loss matters like your local water department.
UVa socks it to its students because the endowment and cost of attendance rules mean that poor and average kids pay next to nothing anyway. Only William Vanderbilt Edwards Cecil IV or the like pay the full freight. (Apologies to Biltmore Estate and the Vanderbilt family)
At FSU the tuition is already so damn cheap that the fee is unnoticed. Tuition is greatly subsidized at FSU, in part because that's what Southern States do, and second because their geographic location and proximity to SW Georgia and SE Alabama.
UNC-CH does not report income from their fully endowed scholarships as an income. They book an income that matches the distribution to the cost of the number of scholarships. This allows them to make money off the books so to speak and it will not show up until it is spent on something.
Now FSU has a way of double booking income that is illegal in NC. In NC public entities have to use modified accrual to produce an report and to handle money. Full accrual is a way to go broke - just ask MD. Money that is due to you ain't money.