Is the BYU AD paying for it, or is the school paying for it? And note that I'm not saying that there would be anything wrong with BYU paying for it, just that it's an example of how hard it is to compare finances with how schools treat different items. The bulk, if not the entirety, of the two examples of debt service used in this thread (Utah and Cal) are a result of significant investments in physical facilities. If one school pays for those improvements, as opposed to the athletics department, that's a massive benefit to the department and makes meaningful comparisons much more difficult.