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Data Element Detail

Establishment-gross capital expenditure (accrual accounting) (buildings and building services) (financial year), AU$
Identifying and Definitional Attributes
QH 041803 v1
Data Element
Data Element
Expenditure, measured in Australian dollars, in a period on the acquisition or enhancement of buildings and building services (including plant).
Health expenditure
Gross capital exp (accrual acc)-buildings and building services
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.

Buildings and building services (including plant): An edifice that has a service potential constructed, acquired or held by a financial lease for the specific purposes of the entity. Includes hospitals, residential aged care services and other buildings used for providing the service. Includes expenditure on installation, alteration and improvement of fixtures, facilities and equipment that are an integral part of the building and that contribute to the primary function of a building to either directly or indirectly support the delivery of products and services. Excludes repair and replacement of worn-out or damaged fixtures (to be treated as maintenance).

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

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ViewRelationshipMetadata Item TypeMetadata Item SubtypeNameIdentifier & VersionApproval Status
Has been superseded byData ElementData ElementEstablishment-gross capital expenditure (accrual accounting) (buildings and building services) (financial year), AU$QH 041803 Version 2Retired
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-200530-Jun-2016
Source and Reference Attributes
Australian Institute of Health and Welfare
METeOR data element: Establishment-gross capital expenditure (accrual accounting) (buildings and building services) (financial year), total Australian currency N[N(8)], Identifier 270521, Health standard 01/03/2005 https://meteor.aihw.gov.au/content/index.phtml/itemId/270521/meteorItemView/long