[AngusH]

It might also be worth including some or possibly all of the $7,403 which is allocated to Institutional support (in the tables).

This page offers a summary of what that classification includes and it includes some clearly essential activities:

https://www.wisconsin.edu/financial-administration/accountin...

[edit typo]

[secabeen]

That's fair, but it doesn't change the argument much. If you add the Institutional Support, you get these costs being 87% of Instructional Costs in 1999, and 94% in 2016. That is an increase of 8% as compared to 5% by my original calculation.