Organisation for Economic Co-operation and Development

The nature of expenditure distinguishes between current and capital expenditure. The resource category refers to service provider (public institutions, government-dependent private institutions, and independent private institutions, i.e. both educational and other institutions). These expenditure figures are intended to represent the total cost of services provided by each type of institution, without regard to sources of funds (whether they are public or private).

All entities that provide funds for education, either initially or as final payers, are classified as either governmental (public) sources or non-governmental (private) sources, the sole exception being "international agencies and other foreign sources", which are treated as a separate category. There are three types of financial transactions: Direct expenditure on educational institutions; Transfers to students or households and to other private entities; and Households' expenditure on education outside educational institutions.

Data is expressed in million national currency.   Environmental protection (EP) includes all activities and actions which have as their main purpose the prevention, reduction and elimination of pollution as well as any other degradation of the environment. The scope of environmental protection expenditure is defined according to the Classification of Environmental Protection Activities (CEPA 2000). CEPA distinguishes nine environmental domains.   The Environmental Protection Expenditure Account (EPEA) is a monetary description of environmental protection activities in accordance with the System of Environmental-economic Accounting (SEEA) central framework. It is coherent with the European System of Accounts (ESA 2010) which applies to national accounts and related satellite accounts. Because the full EPEA framework is quite expensive in terms of resources to be set up, this EPEA module significantly simplifies the full framework while it still allows compiling a measure of environmental protection expenditure for the whole economy comparable with national accounts aggregates.   This data focuses on the production and uses of environmental protection services. Output of these services can be output of market, non-market and ancillary activities. EPEA is directly linked to the three definitions of GDP, the production measure, the expenditure measure and the income measure of GDP.   EPEA covers (1) expenditure on EP products by resident units; (2) expenditure related to the production of EP products, including the gross capital formation, and (3) transactions related to the financing of EP expenditure. It covers both the supply and demand side. Demand equals supply: Final consumption + Gross fixed capital formation (GFCF for characteristic environmental activities) + Exports - Imports = Output - Intermediate consumption + VAT plus taxes less subsidies on products That is, the final uses of a product equal the supply of that product. The terms can be reorganised as follows: Final consumption + GFCF + Intermediate consumption = Output + Imports - Exports + VAT plus taxes less subsidies on products   The left side is the sought sum of expenditure on EP products by resident units. The right side proposes an alternative calculation approach, which indeed EPEA follows instead of the left side approach. There are several reasons for this choice, including that (a) output is simpler to measure than final consumption, intermediate consumption and capital formation (capital formation in EP products is rare; one instance is soil decontamination leading to land improvement); (b) imports and exports are small; and (c) output is also relevant by itself for analysis of production.

Gross fixed capital formation in the health care system is measured by the total value of the fixed assets that health providers have acquired during the accounting period (less the value of the disposals of assets) and that are used repeatedly or continuously for more than one year in the production of health services. While human resources are essential to the health and long-term care sector, physical resources are also a key factor in the production of health services. How much a country invests in new health facilities, diagnostic and therapeutic equipment, and information and communications technology (ICT) can have an important impact on the capacity of a health system to meet the healthcare needs of the population. Having sufficient equipment in intensive care units and other health settings helps to avoid potentially catastrophic delays in diagnosing and treating patients. Non-medical equipment is also important, notably the IT infrastructure needed to better monitor population health, both in acute situations and in the long term. Investing in capital equipment is therefore a prerequisite to strengthening overall health system resilience.

It presents the final consumption expenditure of households broken down by the COICOP (Classification of Individual Consumption According to Purpose) classification and by durability.  It has been prepared from statistics reported to the OECD by Member countries in their answers to annual national accounts questionnaire. This questionnaire is designed to collect internationally comparable data according to the 1993 SNA. In national currency, in current prices and constant prices (national base year, previous year prices and OECD base year i.e. 2010). Expressed in millions. For the Euro area countries, the data in national currency for all years are calculated using the fixed conversion rates against the euro.

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In addition, it brings to light two relevant aggregates that do not belong to this conceptual frame work: the Total Revenue and the Total Expenditure of the general government sector. Unit of measure used - National currency; current prices. Expressed in millions.

Social expenditure aggregates: The OECD Social Expenditure Database (SOCX) has been developed in order to serve a growing need for indicators of social policy. It includes reliable and internationally comparable statistics on public and mandatory and voluntary private social expenditure at programme level. SOCX provides a unique tool for monitoring trends in aggregate social expenditure and analysing changes in its composition.