Learning Offering: Definitions and Charge

Financial reporting for learning offerings

The Learning Enterprise enables ASU to unlock opportunities for all learners at every stage of life. ASU is reimagining the role of universities in society as catalysts of economic and social mobility, guided by the belief that all learners can harness education as an effective ladder to achieving their goals. ASU’s innovative learner-oriented programs meet learners wherever they are and make education accessible to everyone in a rapidly changing world. 

In the same way the Academic Enterprise serves students through ASU’s degrees, the Learning Enterprise serves learners through thousands of different learning offerings.

These learning offerings include any ASU learning — non-degree — offerings, activities or services that deliver a meaningful educational experience for learners — individuals not admitted to and enrolled in a degree program. It includes in-person, online and hybrid offerings regardless of length. Examples include executive and continuing professional education courses, custom workshops and training, learner curriculum and materials, and learning content overall.

Many learning offerings are provided at a cost to the learner or a partner organization, such as an employer. ASU collects a fee of 10% of the revenue received for all ASU learning offerings.  

The Learning Offering Financial Reporting Policy and Coding Guidance is effective as of November 1, 2025. In order to accurately code all learner revenues for ASU reporting and allocation, all learning offering revenues must be tagged with the following revenue categories:

• RC0045 for Career and Professional Learning Partner revenues: Partner revenues will be tagged with Revenue Code RC0045 Learning Offering Partner Revenues. This includes all career and professional learning offering revenues for programs or experiences that are paid for by third-party organizations to ASU, including channel or distribution partners. 
• RC1344 for Career and Professional Learning Direct-to-Learner revenues: Direct-to-Learner revenues will be tagged with Revenue Code RC1344 Learning Offering Direct-to-Learner Revenues. This includes all learning offering revenues for Career and Professional Learning programs or experiences that are paid for by learners to ASU.

• Online payment: When establishing a new learning offering through the ASU online payment portal, request the learning offering fees be posted to the revenue code RC0045 or RC1344. 
• Check payment: When depositing checks, reference the revenue code RC0045 or RC1344.
• ACH payment — Treasury: Enter the revenue code RC0045 or RC1344 on the Incoming Electronic Deposit form in Accounting Information Section Four, Revenue Category for electronic payments.

The Learning Offering charge posts weekly to cost centers and  program, gift, grant or project work tag and is coded to spend category SC0158: Learning Offering Fee.

Contact your Financial Services accountant for questions or more information.