The Cost of Attendance (COA) is the cornerstone of establishing a student’s financial need, as it sets a limit on the total aid that a student may receive. The COA for a student is an estimate of that student’s educational expenses for the period of enrollment. The COA includes all potential costs associated with attending the College both direct (billable) and indirect (non-billable) costs. Specific information about direct and indirect costs can be found on the Ringling College website at: www.ringling.edu/financialaid.