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Estates Management record 2013/14 - Capital expenditure buildings - D25CapitalExpenditureBuildings

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Estates Management record 2013/14

Fields common to all countries

Capital expenditure buildings - D25

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Short nameCapitalExpenditureBuildings

The fields in this entity contain data about the capital expenditure of buildings.

Applicable toEngland Northern Ireland Scotland Wales

All higher education providers (HEPs).


This figure is taken from the HESA Finance Statistics Return (FSR) Table 8 'Capital expenditure' sub-head 1a 'Residences and catering operations (Buildings)' plus sub-head 2a 'Other operations (Buildings)'.

Note that commercial space will be included in this figure.

FSR definitions

Capital expenditure covers all expenditure which increases the value of an HEP's (or a subsidiary undertaking's) fixed assets, including the purchase of land, buildings, and those items of equipment which are included in the HEP's register of fixed assets and shown in the balance sheet. The capital expenditure should thus be consistent with the additions to fixed assets shown in a note to the balance sheet.

Residences and catering operations (Buildings) includes capital expenditure incurred on residences, catering and conference land and building projects. Other operations (Buildings) capital expenditure incurred on non-residential, non-catering and non-conference land and building projects. (Note: Capital expenditure (Buildings) excludes capital expenditure incurred on the purchase of equipment). Numbers will be supplied are required for the last three financial years and resulting ratios will be presented as rolling averages.

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