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04681: A. Financial key figures and administration, management and joint expences - basic data (M) (closed series) 1999 - 2016

Anne Brit Thorud, Statistics Norway
+47 40 90 26 59
2018-03-15 08:00
Accumulated deficit from the previous year:
NOK 1000
Accumulated operating result:
NOK 1000
Accumulated capital result:
NOK 1000
Shares and units:
NOK 1000
Other operating revenues:
NOK 1000
Other government grants for operating purposes:
NOK 1000
Working capital excl. pension premium deviation:
NOK 1000
Depreciation:
NOK 1000
Applied loans:
NOK 1000
Gross operating revenues:
NOK 1000
Gross operating surplus:
NOK 1000
Gross operating expenditures:
NOK 1000
Gross operating expenditures, political managemnet and regulatory bodies:
NOK 1000
Gross operating expenditures, regulation and control:
NOK 1000
Gross operating expenditures, administration:
NOK 1000
Gross operating expenditures, management expenses in property management:
NOK 1000
Gross operating expenditures, administration buildings:
NOK 1000
Gross operating expenditures, Pension premium deviation:
NOK 1000
Gross operating expenditures, various joint expenditure:
NOK 1000
Gross operating expenditures, internal service units:
NOK 1000
Gross operating expenditures, administration:
NOK 1000
Gross operating expenditures, administration and management:
NOK 1000
Gross operating expenditures, kindergarten:
NOK 1000
Gross operating expenditures, child welfare:
NOK 1000
Gross operating expenditures, public housing:
NOK 1000
Gross operating expenditures, fire and accident protection:
NOK 1000
Gross operating expenditures, primary and lower secondary education:
NOK 1000
Gross operating expenditure, health and care services:
NOK 1000
Gross operating expenditures, municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Gross operating expenditures, church:
NOK 1000
Gross operating expenditures, municipal health service:
NOK 1000
Gross operating expenditures, culture:
NOK 1000
Gross operating expenditures, land use planning, cultural heritage, nature and local environment:
NOK 1000
Gross operating expenditures, business activities:
NOK 1000
Gross operating expenditures, social care:
NOK 1000
Gross operating expenditures, transport and communications:
NOK 1000
Gross operating expenditures, social services:
NOK 1000
Gross operating expenditures, management and regulation comittee:
NOK 1000
Gross operating expenditures, services other than ordinary municipal obligations:
NOK 1000
Gross operating expenditures, water, wastewater and waste management:
NOK 1000
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further salesmunicipality:
NOK 1000
Gross investment expenditures, administration:
NOK 1000
Gross investment expenditures, administration and management:
NOK 1000
Gross investment expenditures:
NOK 1000
Gross investment expenditures, culture:
NOK 1000
Gross investment expenditures, kindergarten:
NOK 1000
Gross investment expenditures, child welfare:
NOK 1000
Gross investment expenditures, public housing:
NOK 1000
Gross investment expenditures, fire and accident protection:
NOK 1000
Gross investment expenditures, primary and lower secondary education:
NOK 1000
Gross investment expenditure, health and care services:
NOK 1000
Gross investment expenditures, municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Gross investment expenditures, church:
NOK 1000
Gross investment expenditures, municipal health service:
NOK 1000
Gross investment expenditures, land use planning, cultural heritage, nature and local environment:
NOK 1000
Gross investment expenditures, business activities:
NOK 1000
Gross investment expenditures, social care:
NOK 1000
Gross investment expenditures, transport and communications:
NOK 1000
Gross investment expenditures, social services:
NOK 1000
Gross investment expenditures, management and regulation committee:
NOK 1000
Gross investment expenditures, services other than ordinary municipal obligations:
NOK 1000
Gross investment expenditures, water, wastewater and waste mangagement:
NOK 1000
Distributable reserve:
NOK 1000
Investment funds and capital surplus:
NOK 1000
Property tax in total:
NOK 1000
Property tax from other properties:
NOK 1000
Property tax from residential homes and vacational properties:
NOK 1000
Total population:
Persons
Unrestricted revenues:
NOK 1000
Internal financing:
NOK 1000
Adjusted gross operating expenditures:
NOK 1000
Long-term liabilities:
NOK 1000
Langsiktig gjeld ex. pensjonsforpliktelser:
NOK 1000
Wages, total:
NOK 1000
Wages, administration:
NOK 1000
Wages, administration and management:
NOK 1000
Wages, kindergarten:
NOK 1000
Wages, child welfare:
NOK 1000
Wages, public housing:
NOK 1000
Wages, fire and accident protection:
NOK 1000
Wages, primary and lower secondary education:
NOK 1000
Wages, health and care services:
NOK 1000
Wages, municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Wages, church:
NOK 1000
Wages, municipal health service:
NOK 1000
Wages, culture:
NOK 1000
Wages, land use planning, cultural heritage, nature and local environment:
NOK 1000
Wages, business activities:
NOK 1000
Wages, social care:
NOK 1000
Wages, transport and communications:
NOK 1000
Wages, social services:
NOK 1000
Wages, management and regulation committee:
NOK 1000
Wages, services other than ordinary municipal obligations:
NOK 1000
Wages, water, wastewater and waste mangagement:
NOK 1000
Vat compensation, operations:
NOK 1000
Vat compensation, investments:
NOK 1000
Taxes on natural resources:
NOK 1000
Net repayment expenditures:
NOK 1000
Net operating result:
NOK 1000
Net operating expenditures, administration:
NOK 1000
Net operating expenditures, administration and management:
Per cent
Net operating expenditures, child welfare:
NOK 1000
Net operating expenditures, culture:
NOK 1000
Net operating expenditures, pension premium deviation:
NOK 1000
Net operating expenditures, various joint expenditures:
NOK 1000
Net operating expenditures, internal service units:
NOK 1000
Net operating expenditures, kindergarten:
NOK 1000
Net operating expenditures, public housing:
NOK 1000
Net operating expenditures, fire and accident protection:
NOK 1000
Net operating expenditures, primary and lower secondary education:
NOK 1000
Net operating expenditure, health and care services:
NOK 1000
Total net operating expenditures:
NOK 1000
Net operating expenditures, municipal inter-authority co-operation (§27-co-operation):
?
Net operating expenditures, church:
NOK 1000
Net operating expenditures, municipal health service:
NOK 1000
Net operating expenditures, land use planning, cultural heritage, nature and local environment:
NOK 1000
Net operating expenditures, business activities:
NOK 1000
Net operating expenditures, social care:
NOK 1000
Net operating expenditures, transport and communications:
NOK 1000
Net operating expenditures, social services:
NOK 1000
Net operating expenditures, management and regulation committee:
NOK 1000
Net operating expenditures, services other than ordinary municipal obligations:
NOK 1000
Net operating expenditures, water, wastewater and waste mangagement:
NOK 1000
Net finances:
NOK 1000
Net finances and repayment expenditures:
NOK 1000
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalg:
NOK 1000
Net loan debt:
NOK 1000
Net interest expenditures:
NOK 1000
Net loss/profit on financial assets (current asset):
NOK 1000
Transferred from operational accounts:
NOK 1000
Result before loan and allocations:
NOK 1000
Pension obligations:
NOK 1000
Sale of real estate:
NOK 1000
Revenues from sales and hiring, administration:
NOK 1000
Revenues from sales and hiring, administration and management:
NOK 1000
Revenues from sales and hiring:
NOK 1000
Revenues from sales and hiring, kindergarten:
NOK 1000
Revenues from sales and hiring, child welfare:
NOK 1000
Revenues from sales and hiring, public housing:
NOK 1000
Revenues from sales and hiring, fire and accident protection:
NOK 1000
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment:
NOK 1000
Revenues from sales and hiring, primary and lower secondary education:
NOK 1000
Revenues from sales and hiring, health and care services:
NOK 1000
Revenues from sales and hiring, municipal inter-authority co-operation (§27-co-operation):
NOK 1000
Revenues from sales and hiring, church:
NOK 1000
Revenues from sales and hiring, municipal health service:
NOK 1000
Revenues from sales and hiring, culture:
NOK 1000
Revenues from sales and hiring, business activities:
NOK 1000
Revenues from sales and hiring, social care:
NOK 1000
Revenues from sales and hiring, transport and communications:
NOK 1000
Revenues from sales and hiring, social services:
NOK 1000
Revenues from sales and hiring, management and regulation committee:
NOK 1000
Revenues from sales and hiring, services other than ordinary municipal obligations:
NOK 1000
Revenues from sales and hiring, water, wastewater and waste mangagement:
NOK 1000
Income and wealth tax, including taxes on natural resouces:
NOK 1000
Commercial papers:
NOK 1000
Government subsidies (Block grants):
NOK 1000
Grants, reimbursements, property sales revenues:
NOK 1000
Deficit/surplus of the year in capital accounts:
NOK 1000
Dividends and other distributed income:
NOK 1000
Annual accumulated surplus/deficit i operational acounts:
NOK 1000
Annual unallocated surplus/uncovered in capital accounts:
NOK 1000
Accumulated deficit from the previous year:
1.1.
Accumulated operating result:
1.1.
Accumulated capital result:
1.1.
Shares and units:
1.1.
Other operating revenues:
1.1.
Other government grants for operating purposes:
1.1.
Working capital excl. pension premium deviation:
1.1.
Depreciation:
1.1.
Applied loans:
1.1.
Gross operating revenues:
1.1.
Gross operating surplus:
1.1.
Gross operating expenditures:
1.1.
Gross operating expenditures, political managemnet and regulatory bodies:
1.1.
Gross operating expenditures, regulation and control:
1.1.
Gross operating expenditures, administration:
1.1.
Gross operating expenditures, management expenses in property management:
1.1.
Gross operating expenditures, administration buildings:
1.1.
Gross operating expenditures, Pension premium deviation:
1.1.
Gross operating expenditures, various joint expenditure:
1.1.
Gross operating expenditures, internal service units:
1.1.
Gross operating expenditures, administration:
1.1.
Gross operating expenditures, administration and management:
1.1.
Gross operating expenditures, kindergarten:
1.1.
Gross operating expenditures, child welfare:
1.1.
Gross operating expenditures, public housing:
1.1.
Gross operating expenditures, fire and accident protection:
1.1.
Gross operating expenditures, primary and lower secondary education:
1.1.
Gross operating expenditure, health and care services:
1.1.
Gross operating expenditures, municipal inter-authority co-operation (§27-co-operation):
1.1.
Gross operating expenditures, church:
1.1.
Gross operating expenditures, municipal health service:
1.1.
Gross operating expenditures, culture:
1.1.
Gross operating expenditures, land use planning, cultural heritage, nature and local environment:
1.1.
Gross operating expenditures, business activities:
1.1.
Gross operating expenditures, social care:
1.1.
Gross operating expenditures, transport and communications:
1.1.
Gross operating expenditures, social services:
1.1.
Gross operating expenditures, management and regulation comittee:
1.1.
Gross operating expenditures, services other than ordinary municipal obligations:
1.1.
Gross operating expenditures, water, wastewater and waste management:
1.1.
Revenues acquired from concessionary electrical power, licensing rights agreements and other types of electrical power acquired for further salesmunicipality:
1.1.
Gross investment expenditures, administration:
1.1.
Gross investment expenditures, administration and management:
1.1.
Gross investment expenditures:
1.1.
Gross investment expenditures, culture:
1.1.
Gross investment expenditures, kindergarten:
1.1.
Gross investment expenditures, child welfare:
1.1.
Gross investment expenditures, public housing:
1.1.
Gross investment expenditures, fire and accident protection:
1.1.
Gross investment expenditures, primary and lower secondary education:
1.1.
Gross investment expenditure, health and care services:
1.1.
Gross investment expenditures, municipal inter-authority co-operation (§27-co-operation):
1.1.
Gross investment expenditures, church:
1.1.
Gross investment expenditures, municipal health service:
1.1.
Gross investment expenditures, land use planning, cultural heritage, nature and local environment:
1.1.
Gross investment expenditures, business activities:
1.1.
Gross investment expenditures, social care:
1.1.
Gross investment expenditures, transport and communications:
1.1.
Gross investment expenditures, social services:
1.1.
Gross investment expenditures, management and regulation committee:
1.1.
Gross investment expenditures, services other than ordinary municipal obligations:
1.1.
Gross investment expenditures, water, wastewater and waste mangagement:
1.1.
Distributable reserve:
1.1.
Investment funds and capital surplus:
1.1.
Property tax in total:
1.1.
Property tax from other properties:
1.1.
Property tax from residential homes and vacational properties:
1.1.
Total population:
1.1.
Unrestricted revenues:
1.1.
Internal financing:
1.1.
Adjusted gross operating expenditures:
1.1.
Long-term liabilities:
1.1.
Langsiktig gjeld ex. pensjonsforpliktelser:
1.1.
Wages, total:
1.1.
Wages, administration:
1.1.
Wages, administration and management:
1.1.
Wages, kindergarten:
1.1.
Wages, child welfare:
1.1.
Wages, public housing:
1.1.
Wages, fire and accident protection:
1.1.
Wages, primary and lower secondary education:
1.1.
Wages, health and care services:
1.1.
Wages, municipal inter-authority co-operation (§27-co-operation):
1.1.
Wages, church:
1.1.
Wages, municipal health service:
1.1.
Wages, culture:
1.1.
Wages, land use planning, cultural heritage, nature and local environment:
1.1.
Wages, business activities:
1.1.
Wages, social care:
1.1.
Wages, transport and communications:
1.1.
Wages, social services:
1.1.
Wages, management and regulation committee:
1.1.
Wages, services other than ordinary municipal obligations:
1.1.
Wages, water, wastewater and waste mangagement:
1.1.
Vat compensation, operations:
1.1.
Vat compensation, investments:
1.1.
Taxes on natural resources:
1.1.
Net repayment expenditures:
1.1.
Net operating result:
1.1.
Net operating expenditures, administration:
1.1.
Net operating expenditures, administration and management:
1.1.
Net operating expenditures, child welfare:
1.1.
Net operating expenditures, culture:
1.1.
Net operating expenditures, pension premium deviation:
1.1.
Net operating expenditures, various joint expenditures:
1.1.
Net operating expenditures, internal service units:
1.1.
Net operating expenditures, kindergarten:
1.1.
Net operating expenditures, public housing:
1.1.
Net operating expenditures, fire and accident protection:
1.1.
Net operating expenditures, primary and lower secondary education:
1.1.
Net operating expenditure, health and care services:
1.1.
Total net operating expenditures:
1.1.
Net operating expenditures, municipal inter-authority co-operation (§27-co-operation):
1.1.
Net operating expenditures, church:
1.1.
Net operating expenditures, municipal health service:
1.1.
Net operating expenditures, land use planning, cultural heritage, nature and local environment:
1.1.
Net operating expenditures, business activities:
1.1.
Net operating expenditures, social care:
1.1.
Net operating expenditures, transport and communications:
1.1.
Net operating expenditures, social services:
1.1.
Net operating expenditures, management and regulation committee:
1.1.
Net operating expenditures, services other than ordinary municipal obligations:
1.1.
Net operating expenditures, water, wastewater and waste mangagement:
1.1.
Net finances:
1.1.
Net finances and repayment expenditures:
1.1.
Netto inntekter fra konsesjonskraft, kraftrettigheter og annen kraft for videresalg:
1.1.
Net loan debt:
1.1.
Net interest expenditures:
1.1.
Net loss/profit on financial assets (current asset):
1.1.
Transferred from operational accounts:
1.1.
Result before loan and allocations:
1.1.
Pension obligations:
1.1.
Sale of real estate:
1.1.
Revenues from sales and hiring, administration:
1.1.
Revenues from sales and hiring, administration and management:
1.1.
Revenues from sales and hiring:
1.1.
Revenues from sales and hiring, kindergarten:
1.1.
Revenues from sales and hiring, child welfare:
1.1.
Revenues from sales and hiring, public housing:
1.1.
Revenues from sales and hiring, fire and accident protection:
1.1.
Revenues from sales and hiring, land use planning, cultural heritage, nature and local environment:
1.1.
Revenues from sales and hiring, primary and lower secondary education:
1.1.
Revenues from sales and hiring, health and care services:
1.1.
Revenues from sales and hiring, municipal inter-authority co-operation (§27-co-operation):
1.1.
Revenues from sales and hiring, church:
1.1.
Revenues from sales and hiring, municipal health service:
1.1.
Revenues from sales and hiring, culture:
1.1.
Revenues from sales and hiring, business activities:
1.1.
Revenues from sales and hiring, social care:
1.1.
Revenues from sales and hiring, transport and communications:
1.1.
Revenues from sales and hiring, social services:
1.1.
Revenues from sales and hiring, management and regulation committee:
1.1.
Revenues from sales and hiring, services other than ordinary municipal obligations:
1.1.
Revenues from sales and hiring, water, wastewater and waste mangagement:
1.1.
Income and wealth tax, including taxes on natural resouces:
1.1.
Commercial papers:
1.1.
Government subsidies (Block grants):
1.1.
Grants, reimbursements, property sales revenues:
1.1.
Deficit/surplus of the year in capital accounts:
1.1.
Dividends and other distributed income:
1.1.
Annual accumulated surplus/deficit i operational acounts:
1.1.
Annual unallocated surplus/uncovered in capital accounts:
1.1.
Statistics Norway
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A general compensation arrangement for value added tax was introduced on 1 January 2004. This may lead to a break in the times series from 2003 to 2004 for a number of accounting categories. The arrangement could also lead to a decline in total net operating expenditure, net operating expenditure in the various service areas, total adjusted gross operating expenditure, adjusted gross operating expenditure in the various service areas and gross operating expenditure in the various service areas or an increase in gross operating revenues in the various service areas. [See list over changes in regional classifications](https://www.ssb.no/offentlig-sektor/kommunekatalog/endringer-i-de-regionale-inndelingene) (in Norwegian).

region

1103 Stavanger

1 January 2020 the municipalities 1141 Finnøy and 1142 Rennesøy were incorporated in 1103 Stavanger.

contents

Other operating revenues

Variabelen har hatt feil definisjon for årene 2007-2013 ved at art 875 Eiendomsskatt boliger og fritidseiendommer var uteglemt fra beregningen. Feilen er rettet for alle årene til publiseringen 15.03.2015. BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere. Variabelen har endret definisjon til publiseringen 15.3.2015 ved at inntekter fra konsesjonskraft, kraftrettigheter og annen kraft fra videresalg er trukket ut og vises som egen variabel.

Working capital excl. pension premium deviation

Variabelen Arbeidskapital er erstattet av Arbeidskapital ex. premieavvik, fra og med publiseringen 17. mars 2014. Endringen gjelder for tidsserien fra og med 2002, som er første året premieavvik er identifiserbart i kontoplanen. Premieavviket er tatt ut for at variabelen skal gi et bedre mål på likviditeten.

Gross operating revenues

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Gross operating surplus

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Gross operating expenditures, various joint expenditure

Fra og med regnskapsåret 2014 kan variabelverdien bli lavere p.g.a. endret omfang av funksjon 180. Noen utgifter knyttet til pensjon er skilt ut fra funksjon 180 og til ny funksjon 172. Videre skal bruk av premifond krediteres ny funksjon 173, mot tidligere, funksjon 180.

Gross operating expenditures, primary and lower secondary education

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross operating expenditure, health and care services

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Gross operating expenditures, municipal health service

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross operating expenditures, culture

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross investment expenditures, culture

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross investment expenditures, primary and lower secondary education

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Gross investment expenditure, health and care services

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Gross investment expenditures, municipal health service

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Gross investment expenditures, social care

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Property tax in total

Ved publisering av foreløpige KOSTRA-tall 15. mars, publiseres det ikke estimat for aggregerte størrelser, som landet, kommunegruppe mv. Dette fordi tilgjengelig estimeringsmetode ikke tar høyde for at ikke alle kommuner har eiendomsskatt. Regnskapstall for eiendomsskatt publiseres året etter regnskapsåret, mens øvrige tall for eiendomsskatt fra og med 2014, publiseres pr inneværende år. Derfor er det ikke regnskapstall for eiendomsskatt for siste publiserte årgang av eiendomsskattestatistikken.

Property tax from other properties

Ved publisering av foreløpige KOSTRA-tall 15. mars, publiseres det ikke estimat for aggregerte størrelser, som landet, kommunegruppe mv. Dette fordi tilgjengelig estimeringsmetode ikke tar høyde for at ikke alle kommuner har eiendomsskatt. Regnskapstall for eiendomsskatt publiseres året etter regnskapsåret, mens øvrige tall for eiendomsskatt fra og med 2014, publiseres pr inneværende år. Derfor er det ikke regnskapstall for eiendomsskatt for siste publiserte årgang av eiendomsskattestatistikken. Fra og med 2009 har navnet på art 874 blitt endret fra Eiendomsskatt verk og bruk til Eiendomsskatt annen eiendom. Innholdet har blitt endret slik at arten nå også inneholder eiendomsskatten fra næringseiendommer og annen fast eiendom i tillegg til verk og bruk. Endringen fører til et tidsseriebrudd for denne mellomregningen mellom 2008 og 2009. Tidsseriebruddet gjelder ikke for eiendomsskatt totalt.

Property tax from residential homes and vacational properties

Ved publisering av foreløpige KOSTRA-tall 15. mars, publiseres det ikke estimat for aggregerte størrelser, som landet, kommunegruppe mv. Dette fordi tilgjengelig estimeringsmetode ikke tar høyde for at ikke alle kommuner har eiendomsskatt. Regnskapstall for eiendomsskatt publiseres året etter regnskapsåret, mens øvrige tall for eiendomsskatt fra og med 2014, publiseres pr inneværende år. Derfor er det ikke regnskapstall for eiendomsskatt for siste publiserte årgang av eiendomsskattestatistikken. Fra og med 2009 er navnet på art 875 endret fra Eiendomsskatt annen fast eiendom til Eiendomsskatt boliger og fritidseiendommer. Innholdet i arten er endret ved at næringseiendommer og annen fast eiendom er flyttet til art 874 annen eiendom. Art 875 skal nå kun inneholde eiendomsskatten fra boliger og fritidseiendommer. Endringen fører til et tidsseriebrudd for denne mellomregningen mellom 2008 og 2009. Tidsseriebruddet gjelder ikke for eiendomsskatt totalt.

Wages, primary and lower secondary education

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Wages, health and care services

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Wages, municipal health service

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Wages, culture

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Wages, social care

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Vat compensation, investments

Fra og med 2014 utgår art 728. MVA-kompensasjon knyttet til investering føres nå i investeringsregnskapet (kontoklasse 0) og art 729 (Kompensasjon for merverdiavgift), mot tidligere kontoklasse 1 og art 728. I perioden 2004-2013 ble mva-kompensasjon påløpt investeringsregnskapet fordelt på tjenestefunksjonene. I 2014 ble alt ført på funksjon 850 mens det fra og med 2015 skal føres på funksjon 841.

Net operating result

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 utgår momskompensasjon påløpt i investeringsregnskapet fra beregningen. Dette gir et brudd i tidsserien og medfører at variabelverdiene vil bli lavere.

Net operating expenditures, culture

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Net operating expenditures, primary and lower secondary education

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Net operating expenditure, health and care services

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Net operating expenditures, municipal health service

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Net operating expenditures, social care

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Net finances

Tilsvarer Netto renter t.o.m. 2008. Omfatter tap/gevinst på finansielle instrumenter (omløpsmidler) som t.o.m. 2008 inngikk i Netto renter.

Net interest expenditures

Indikatoren har endret innhold fra 2008 til 2009. T.o.m. 2008 omfattes også tap/gevinst på finansielle instrumenter (omløpsmidler). F.o.m. 2009 er dette skilt ut i egne arter. Begrepet Netto finans omfatter tap/gevinst og f.o.m. 2009 er dette begrepet sammenlignbart med Netto renter t.o.m. 2008.

Result before loan and allocations

BRUDD I TIDSSERIEN: Fra og med regnskapsåret 2014 endres regnskapsreglene slik at momskompensasjon for investeringer føres i investeringsregnskapet mot tidligere i driftsregnskapet. Dette gir brudd i tidsserien, og variabelverdiene vil bli lavere enn tidligere.

Revenues from sales and hiring

Variabelen har endret definisjon til publiseringen 15.3.2015 ved at inntekter fra konsesjonskraft, kraftrettigheter og annen kraft fra videresalg er trukket ut og vises som egen variabel.

Revenues from sales and hiring, primary and lower secondary education

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Revenues from sales and hiring, health and care services

Variabelen er en sammenstilling av områdene for kommunehelse (F233, F234 og F241), pleie og omsorg(F234, F253, F254 og F261) og fra og med 2012 de nye funksjonene (F255 og F256) som ble etablert ifm samhandlingsreformen.

Revenues from sales and hiring, church

Funksjon 392 Andre religøse formål inngår i tallene f.o.m. 2003. For 2001 og 2002 omfattes kun funksjonene 390 Den norske kirke og funksjon 393 Kirkegårder, gravlunder og krematorier.

Revenues from sales and hiring, municipal health service

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Revenues from sales and hiring, culture

Funksjon 383 for musikk- og kulturskoler er flyttet fra tjenester for grunnskole til tjenester for kultur f.o.m 2001

Revenues from sales and hiring, social care

Variabelen utgår fra og med 2012 og er erstattet av helse og omsorg.

Grants, reimbursements, property sales revenues

TIDSSERIEBRUDD: Mva-kompensasjonen påløpt i investeringsregnskapet inngår i beregningen f.o.m. 2014. Det vil gi høyere variabelverdier enn tidligere.