I took 4 accounting classes while earning my BSBA in Business Admin.

Straight "C's"...LOL.

Please educate me and possibly a few others on how and why scholarships are counted on schools ledgers.

I always made the the argument that scholarships are worth "X" amount of dollars to the student athlete. But if you think about it from a physical perspective, how much actually does it cost to put another chair in the classroom for any student? 

All the "fixed costs" remain the same...the buildings are 1-80 years old and will depreciate    whether there are 1 or 10 students who are in the classroom at any one time.

Variable costs in classrooms like heating, cooling and electric/water remain the basically the same...if there are 200 students or 400 in the same room at the same time...( Give or take a fraction here or there)

The Faculty does not have to work harder to handle 45 students instead of 48 in their "Global History" class. Just have to grade 3 more papers once a week.

So to clarify the question, how and why are scholarship limits in both mens and women sports decided, when variable and fixed costs remain basically neutral when you have 66,000 students. 

( IE.....mens wrestling gets 9.9 scholarships for 10 weight classes, and have to divide those up among other team members (2nd and 3rd team)..maybe 30 total on the team.)

To fully fund these other 20 guys...divided 66,000 students?

Seems to me to be a decimal point difference in the grand scheme of things. 

A few "extra chairs" in a few extra rooms for 300 or so kids will not cost any school with a 66,405 enrollment any extra money ( save for some basic administrative costs).