[WWW - 2023.07.31]

Data Element Detail

Establishment-gross capital expenditure (accrual accounting) (intangible assets) (financial year), AU$
Identifying and Definitional Attributes
QH 041807 v2
Data Element
Data Element
Information Management Strategic Governance Committee (IMSGC), Queensland Health
Expenditure, measured in Australian dollars, in a period on the acquisition or enhancement of intangible assets.
Health expenditure
Gross capital exp (accrual acc)-intangible assets
Representational Attributes
Quantitative Value
Permissible Values


Supplementary Values


Collection and Usage Attributes
This definition is for use where the accrual method of accounting has been adopted.

Intangible asset: An asset which does not have physical substance, such as copyright, design, patent, trademark, franchise or licence.

Unit of measure: Australian currency (AU$).

Round to the nearest dollar.
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.
Relational Attributes
Related Metadata References

Related Metadata References_IR

  • 1 - 3
ViewRelationshipMetadata Item TypeMetadata Item SubtypeNameIdentifier & VersionApproval Status
SupersedesData ElementData ElementEstablishment-gross capital expenditure (accrual accounting) (intangible assets) (financial year), AU$QH 041807 Version 1Superseded
Relates toData ElementData Element ConceptEstablishmentQH 041755 Version 1Current
Relates toData ElementData Element ConceptFacilityQH 041826 Version 1Superseded
Implementation in Metadata Sets


  • 1 - 1
ViewMetadata Item TypeMetadata Item SubtypeNameIdentifer & VersionObligationApproval StatusEffective FromEffective To
Information AssetData CollectionFinancial and Residential Activity Collection (FRAC)QH 020005 Version 1MandatorySuperseded01-Jul-201630-Jun-2017
Source and Reference Attributes
Australian Institute of Health and Welfare
METeOR data element: Establishment-gross capital expenditure (accrual accounting) (intangible assets) (financial year), total Australian currency N[N(9)], Identifier 618919, Health standard 04/08/2016 https://meteor.aihw.gov.au/content/index.phtml/itemId/618919/meteorItemView/long