To examine spending trends in college sports, The Washington Post requested financial records for 2004 and 2014 from athletic departments at all 53 public schools in the "Power Five," the five wealthiest collegiate athletic conferences. Every year, each school sends a report detailing athletic expenses and revenues to the NCAA. Through open records requests, reporters collected 2004 and 2014 reports from 48 schools. Twelve Power Five schools are private, and their financial reports are not public records. Four public schools (North Carolina State, Louisville, Oregon State and Penn State) refused to provide 2004 reports, which are not public records in those states. One public school -- Pittsburgh -- refused to provide both 2004 and 2014 reports. To determine which departments are profitable, reporters used a methodology similar -- but more favorable to athletic departments -- to how the NCAA determines which are profitable. From earnings, reporters subtracted mandatory student fees and financial support a school gives athletics, leaving behind what the NCAA refers to as "generated revenue" -- the actual money a sports department makes. From expenses, reporters subtracted money athletic departments report giving back to schools, which the NCAA counts as an expense. All 2004 figures are adjusted for inflation.