Identifying and definitional attributes
|Metadata item type:||Data Set Specification|
|DSS type:||Data Element Cluster|
|Scope:||These data elements are used in conjunction with each other to describe recurrent non-salary expenditure by establishments. These data elements exclude expenditure relating to salaries and wages.|
Collection and usage attributes
|Guide for use:|
The Recurrent non-salary expenditure data element cluster comprises three data elements that provide information on the categories of recurrent non-salary expenditure, the total amount of recurrent non-salary expenditure in Australian dollars and whether these data are estimated.
The Recurrent non-salary expenditure data element cluster describes the following information for an establishment:
The reported expenditure must be prepared using accrual basis of accounting as per the Australian Accounting Standards Board, Standard 101.
Source and reference attributes
|Submitting organisation:||Australian Institute of Health and Welfare.|
|Related metadata references:|
Supersedes Recurrent non-salary expenditure data element cluster
Has been superseded by Recurrent non-salary expenditure data element cluster
|Implementation in Data Set Specifications:|