Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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METEOR identifier: | 269906 |
Registration status: | Health!, Standard 01/03/2005 |
Definition: | Expenditure in a period on the acquisition or enhancement of major medical equipment. |
Context: | Health expenditure: Gross capital expenditure is a significant, though variable, element of total health establishment expenditure. Just as recurrent expenditure is broken down into a number of major categories to enable a proper analysis of health expenditure at the national level, so capital expenditure is to be broken down into a number of major categories. Capital expenditure in the context of hospitals and closely related establishments is a relatively undeveloped area. Nevertheless, there is a considerable interest in health establishment capital expenditure data at the national level from many different potential users. |
Establishment—gross capital expenditure (accrual accounting) (major medical equipment)
Data Element Concept Attributes
Object Class attributes
Identifying and definitional attributes
Object class: | Establishment |
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Definition: | Institutions, organisations or the community from which health services are provided. The term establishment covers conventional health establishments and also organisations which may provide services in the community. |
Specialisation of: | Organisation |
Source and reference attributes | |
Origin: | National Health Data Committee |
Property attributes
Identifying and definitional attributes
Property: | Gross capital expenditure |
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Definition: | Expenditure on the acquisition or enhancement of a non-financial asset. |
Property group: | Financial characteristics |
Source and reference attributes | |
Submitting organisation: | National minimum data set working parties |
Data element concept attributes
Collection and usage attributes
Guide for use: | This definition is for use where the accrual method of accounting has been adopted. Major medical equipment: Major items of medical equipment such as medical imaging (computed tomography (CT) scanners, magnetic resonance imaging (MRI), radiology), intensive care unit (ICU) monitors and transplant equipment. |
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Comments: | The capital expenditure metadata items on an accrual accounting basis and on a cash accounting basis will remain in use until all health authorities have adopted accrual accounting. |
Relational attributes
Data Elements implementing this Data Element Concept: |
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