Definition
Components
-
Data Element Concept (this item)Establishment—gross capital expenditure (accrual accounting) (transport)
-
Object ClassEstablishment
-
PropertyGross capital expenditure
-
-
Conceptual DomainNone
Comments
Guide for use:
This definition is for use where the accrual method of accounting has been adopted.
Transport:
Expenditure on vehicles or equipment used for transport such as motor vehicles, aircraft, ships, railway, tramway rolling stock, and attachments (such as trailers). Includes major parts such as engines.
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 |
---|---|
Data Elements implementing this Data Element Concept | 1 |