Metadata item type: | Data Element Concept |
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| METEOR identifier: | 269905 |
| Registration status: |
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| Definition: | Expenditure in a period on the acquisition or enhancement of information technology. |
| 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. |
Establishment—gross capital expenditure (accrual accounting) (information technology)
Object Class attributes
Identifying and definitional attributes
| Object class: | Establishment |
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| Definition: | Institutions, organisations or the community from which health services are provided. The term establishment covers conventional health establishments and also organisations which may provide services in the community. |
| Specialisation of: | Organisation |
Source and reference attributes | |
| Origin: | National Health Data Committee |
Property attributes
Identifying and definitional attributes
| Property: | Gross capital expenditure |
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| Definition: | Expenditure on the acquisition or enhancement of a non-financial asset. |
| Property group: | Financial characteristics |
Source and reference attributes
| Submitting organisation: | National minimum data set working parties |
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Data element concept attributes
Collection and usage attributes
| Guide for use: | This definition is for use where the accrual method of accounting has been adopted. Information technology: Computer installations and equipment such as mainframe and mini-computers, personal computer networks and related hardware. |
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| 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. |
Relational attributes
| Data Elements implementing this Data Element Concept: |
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