Identifying and definitional attributes | |
Metadata item type:![]() | Data Element Concept |
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METEOR identifier:![]() | 364802 |
Registration status:![]() | Health!, Standard 05/12/2007 |
Definition:![]() | All revenue received that is in the nature of a recovery of expenditure incurred. This would include:
Generally, gross revenues should be reported but, where inter-hospital payments for transfers of goods and services are made, offsetting practices are acceptable to avoid double counting. Where a range of inter-hospital transfers of goods and services is involved and it is not possible to allocate the offsetting revenue against particular expenditure categories, then it is acceptable to bring that revenue in through recoveries. |
Context:![]() | Health expenditure: Recoveries represent a significant source of income for many establishments and, as well as assisting in completing the picture in any health financing studies or analysis at the national level, are relevant in relation to the determination of net costs and output costs. |