This ARTICLE in the Inside Higher Ed entitled, “A State Calculates the Cost of Dual Enrollment” by Sara Weissman takes a cost accountant’s view of the College Credit Plus Program in Ohio.  That perspective recognizes the significant positive impact on enrollment data for Community Colleges, but it also raises the questions about whether or not such programing is structured as a sustainable business model, particularly when including indirect costs in addition to direct teaching costs as part of the overall assessment.  Dual enrollment is clearly benefiting Community College enrollment recoveries following the pandemic;  they also clearly show benefits to participating students, but the funding logic that supports dual enrollment should be looked at for ways to afford a long term underwriting path forward.