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Data Element Detail

Establishment-gross capital expenditure (accrual accounting) (land) (financial year), AU$
Identifying and Definitional Attributes
QH 041808 v1
Data Element
Data Element
Expenditure, measured in Australian dollars, in a period on the acquisition or enhancement of land.
Health expenditure
Gross capital exp (accrual acc)-land
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.

Land: A solid section of the earth's surface which is held by the entity under a certificate of title or reserve, leased in by the entity or allocated to the entity by another agency.

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Has been superseded byData ElementData ElementEstablishment-gross capital expenditure (accrual accounting) (land) (financial year), AU$QH 041808 Version 2Retired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) (land) (financial year), total Australian currency N[N(8)], Identifier 270528, Health standard 01/03/2005 https://meteor.aihw.gov.au/content/index.phtml/itemId/270528/meteorItemView/long