The USR consists of records of undergraduate students on courses of one academic year or more; postgraduate students on courses of one academic year or more; academic and related staff holding regular salaried appointments, and finance data for all UK universities. The Finance dataset contains details of income and expenditure for all of the UK universities. These data are contained in a series of files for each year. For detailed information on structure and content of these files users should refer to the documentation that accompanies this dataset. Also included in the Finance dataset is the Student Load data. Student Load is, in the USR context, a reallocation of student-head count numbers, by apportioning them as a percentage to the departmental cost centres where they are taught, thus enabling student load, staff and financial data to be brought together. Finance: income and expenditure; university; cost centre. Student load: undergraduate, postgraduate (taught course or research); cost centre.