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Estates Management record 2014/15 - Capital expenditure buildings - D25CapitalExpenditureBuildings

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Estates Management record 2014/15

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Capital expenditure buildings - D25


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Typeentity
Short nameCapitalExpenditureBuildings
Description

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

Applicable toEngland Northern Ireland Scotland Wales
Coverage

All higher education providers (HEPs).

Notes

This figure is taken from the Finance record 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.

Mandatory for
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Quality rules relating to this entity are displayed here.
Reason required
Part of
Minimum occurrences0
Maximum occurrences1
Schema components
Has parts
OwnerHESA
Version1.0

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