Estates Management record 2015/16 - Capital expenditure buildings - D25CapitalExpenditureBuildings
Estates Management record 2015/16Fields required from institutions in WalesCapital expenditure buildings - D25 | return to field list |
Type | entity |
Short name | CapitalExpenditureBuildings |
Description |
The fields in this entity contain data about the capital expenditure of buildings. |
Applicable to | England Northern Ireland Scotland Wales |
Coverage | All higher education providers (HEPs). |
Notes |
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. |
Mandatory for | |
Quality rules |
Quality rules relating to this entity are displayed here.
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Reason required | |
Part of | |
Minimum occurrences | 0 |
Maximum occurrences | 1 |
Schema components |
Element: CapitalExpenditureBuildings |
Has parts | |
Owner | HESA |
Version | 1.0 |
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