We don't really know how each school handles expenses and revenue. Things such as, how are scholarships expensed? (I would guess BYU allocates less, because tuition is much less at BYU), apparel sales? (can't imagine all gets allocated to athletics), stadium leasebacks, BYU tv revenue (they broadcast a lot of events and how it is distributed? and is it based on FMV?), department charges, etc. Even subsidies are hard to follow, Much of Utah's come from student fees, department tickets, parking lot use, stadium leases that don't cover all expenses, and government payments. BYU doesn't have any public subsidies, but they have many similar mechanisms to fund sports outside of the athletic department. (ROC passes, use of university property, etc.)

The amazing thing in this is how much revenue and expenses the top programs have. How can you possibly spend 146 million on athletics? Penn state had 104 million in revenue and still lost money! I would bet if you look into these expense numbers you would see a lot of things allocated that really aren't direct athletic expenses.