PonyFans.com

actually shows SMU with an impressive almost 57 Million-only 36 Million behind TCU. SMU is 3rd among non-P5 schools-behind UCONN and BYU. I have a feeling UCONN's revenues might be inflated by former Big East credit revenue. Some of this is suspect-Tulane is right behind us-they may be counting the value of scholarships or crediting Tulane with one-time value of stadium donations. But Tulane and probably SMU don't really have 57 Million in real revenue

http://csnbbs.com/thread-812058.html

They gotta be counting donations plus actual revenue.

Still this is a good indicator of financial support for a program.

If you roll through the source website here's what you find

This, like most athletic department figures, is all creative accounting to make sure profit always equals zero