and cost accounting standards (CAS)? I know it is legally possible from a donation standpoint because of how the donor earmarks their donation. However, those are considered closed funds and I am thinking more of the open funds which gives schools greater flexibility to move money around on short notice to fulfill immediate needs because they are not earmarked for a specific purpose. If VT were to separate football from basketball and even separate both sports from the rest of the Athletic Department, then has VT unintentionally turned the funding for those 2 sports into closed funding?