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Estates management 2017/18 - Capital expenditure buildings - D25CapitalExpenditureBuildings

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Estates management 2017/18

Fields required from institutions in All fields

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

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.
Part of
Minimum occurrences0
Maximum occurrences1
Schema components
Has parts
OwnerHESA
Version1.0

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