Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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METEOR identifier: | 364802 |
Registration status: | Health, Standard 05/12/2007 |
Definition: | All revenue received that is in the nature of a recovery of expenditure incurred. This would include:
Generally, gross revenues should be reported but, where inter-hospital payments for transfers of goods and services are made, offsetting practices are acceptable to avoid double counting. Where a range of inter-hospital transfers of goods and services is involved and it is not possible to allocate the offsetting revenue against particular expenditure categories, then it is acceptable to bring that revenue in through recoveries. |
Context: | Health expenditure: Recoveries represent a significant source of income for many establishments and, as well as assisting in completing the picture in any health financing studies or analysis at the national level, are relevant in relation to the determination of net costs and output costs. |
Establishment—revenue (recoveries)
Data Element Concept Attributes
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: | Revenue |
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Definition: | Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of names including sales, fees, interest, dividends and royalties. |
Property group: | Financial characteristics |
Source and reference attributes | |
Submitting organisation: | Health Expenditure Advisory Committee |
Origin: | ABS 2003. Australian System of Government Finance Statistics: Concepts, Sources and Methods (Cat. no. 5514.0.55.001) EMBARGO: 11:30 AM (CANBERRA TIME) 10/10/2003. Australian Accounting Standards Board 118, July 2007, <www.aasb.com.au>. |
Data element concept attributes
Relational attributes
Related metadata references: | Supersedes Establishment—revenue (recoveries) Health, Superseded 05/12/2007 |
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Data Elements implementing this Data Element Concept: |
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