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Identifying and Definitional Attributes
Representational Attributes
Collection and Usage Attributes
Relational Attributes
Source and Reference Attributes
Establishment-net capital expenditure (accrual accounting) (buildings and building services) (financial year), AU$
Identifying and Definitional Attributes
Identifier & Version
QH 041812 v1
Metadata Item Type
Data Element
Data Element Type
Data Element
Approval Status
Draft
06-Mar-2015
Current
16-Sep-2015
Superseded
03-Aug-2016
Approval Type
Standard
Approving Authority
Effective From
01-Jul-2005
Effective To
30-Jun-2016
Definition
Net capital expenditure, measured in Australian dollars, on buildings and building services (including plant).
Context
Health expenditure
Short Name
Net capital exp (accrual acc)-buildings & building services
Name in Other Contexts
Representational Attributes
Datatype
Integer
Representation Class
Quantitative Value
Format
[N(8)]N
Minimum Character Length
1
Maximum Character Length
9
Permissible Values
Permissible_values
-
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Supplementary Values
Supplemenary_values
-
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Collection and Usage Attributes
Guide for Use
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$).
Round to the nearest dollar.
New
Verification Rules
Collection Methods
Comments
Net capital expenditure is a significant, though variable, element of total health establishment expenditure. Just as recurrent expenditure is broken down into a number of major categories to enable a proper analysis of health expenditure at the national level, so capital expenditure is to be broken down into a number of major categories. Capital expenditure in the context of hospitals and closely related establishments is a relatively undeveloped area. Nevertheless, there is a considerable interest in health establishment capital expenditure data at the national level from many different potential users.
Relational Attributes
Related Metadata References
Related Metadata References_IR
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Relationship
Metadata Item Type
Metadata Item Subtype
Name
Identifier & Version
Approval Status
Has been superseded by
Data Element
Data Element
Establishment-net capital expenditure (accrual accounting) (buildings and building services) (financial year), AU$
QH 041812 Version 2
Retired
Relates to
Data Element
Data Element Concept
Establishment
QH 041755 Version 1
Current
Relates to
Data Element
Data Element Concept
Facility
QH 041826 Version 1
Superseded
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Implementation in Metadata Sets
Implemented
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Metadata Item Type
Metadata Item Subtype
Name
Identifer & Version
Obligation
Approval Status
Effective From
Effective To
Information Asset
Data Collection
Financial and Residential Activity Collection (FRAC)
QH 020005 Version 1
Mandatory
Superseded
01-Jul-2005
30-Jun-2016
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Data Quality Declaration
Source and Reference Attributes
Source Organisation
Australian Institute of Health and Welfare
Source Document
METeOR data element: Establishment-net capital expenditure (accrual accounting) (buildings and building services) (financial year), total Australian currency N[N(8)], Identifier 269969, Health standard 01/03/2005
https://meteor.aihw.gov.au/content/index.phtml/itemId/269969/meteorItemView/long
Keywords
Establishments reporting
;
Expenditure
;