Estates management 2019/20 - Capital expenditure buildings - D25CapitalExpenditureBuildings
Estates management 2019/20
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Capital expenditure buildings - D25
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The fields in this entity contain data about the capital expenditure of buildings.
|Applicable to||England Northern Ireland Scotland Wales|
All higher education providers (HEPs).
HESA Finance return 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.
Quality rules relating to this entity are displayed here.
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