Definition
Components
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Data Element Concept (this item)Establishment—gross capital expenditure (accrual accounting) (constructions)
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Object ClassEstablishment
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PropertyGross capital expenditure
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Conceptual DomainNone
Comments
Guide for use:
This definition is for use where the accrual method of accounting has been adopted.
Constructions (other than buildings):
Expenditure on construction, major alterations and additions to fixed assets other than buildings such as car parks, roads, bridges, storm water channels, dams, drainage and sanitation systems, sporting facilities, gas, water and electricity mains, communication systems, landscaping and grounds reticulation systems. Includes expenditure on land reclamation, land clearance and raising or levelling of building sites.
Context:Health expenditure:
Gross capital expenditure is a significant, though variable, element of total health establishment expenditure. Just as recurrent expenditure is broken down into a number of major categories to enable a proper analysis of health expenditure at the national level, so capital expenditure is to be broken down into a number of major categories. Capital expenditure in the context of hospitals and closely related establishments is a relatively undeveloped area. Nevertheless, there is a considerable interest in health establishment capital expenditure data at the national level from many different potential users.
Comments:The capital expenditure metadata items on an accrual accounting basis and on a cash accounting basis will remain in use until all health authorities have adopted accrual accounting.
References
Related content
Relation | Count |
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Data Elements implementing this Data Element Concept | 1 |