For federal student aid purposes, a student's total cost of attending a postsecondary institution for a specified period of time, as established by law. The COA includes tuition and fees; room and board (or an allowance for housing and food); an allowance for books, supplies, transportation, loan fees, and dependent care (if applicable); disability related expenses, and some miscellaneous expenses as well as the cost of a computer and a one time cost of the first professional license or credential.