Definition
Components
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Data Element Concept (this item)Establishment—gross capital expenditure (accrual accounting) (equipment)
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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.
Equipment:
An asset, not an integral part of any building or construction, used by an entity to support the delivery of products and services. Items may be fixed or moveable.
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 |