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The expenditures included are mainly related to fixed capital formation. Additionally, maintenance, reconstruction and acquisition of equipment on such a scale that it is classified as investments are also included here.
Division for public finance
Total fixed capital formations include item 30-49 in Central government fiscal account. Item 45 is used for acquisitions of large equipment and maintenance, item 49 for acquisition of real estate. Fixed capital formation is entered under 30-44, 47 and 48. Expenditures for various investments are entered under 30-44, and are used to large extent when appropriation is covering specific functions and when items 45 and 49 are not fitting, or when the appropriation should be referred to separately. In the reference http://www.ssb.no/english/subjects/12/01/10/statsregn_en/ the relevant tables are table 1 and 3.