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12163: Key figures for different service sectors, county authorities , by function and type (C) 2015 - 2022

Anne Brit Thorud, Statistics Norway
+47 409 02 659
2023-04-28 08:00
Sum (NOK 1000):
NOK 1000
Share (per cent):
per cent
Amount per capita (NOK):
Sum (NOK 1000):
Share (per cent):
Amount per capita (NOK):
Statistics Norway
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The table shows a summary of the most relevant accounting figures from the operational- and capital accounts for individual– and collective service areas grouped according to their sectors.

The data is shown in percentage of the total operational expenditures, per capita and in absolute figures in NOK>
Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The figures are derived from the previous table referred to as “County authority consolidated accounts” The data are derived from reported accounting forms, from the county authorities, county authority own units with separate accounts within own county (FKF), county authority collaborations and inter- county authority companies (IKS). The accounts for the inter-county authority companies (IKS) are calculated according to the shares owned by the participating county authorities. This information is collected from the company register at Brønnøysund.

Due to migration to KOSTRA'S new production system, there could be discrepancies in some of the accounting classifications in the new tables, in comparison to discontinued tables for 2015 and 2016. This is as a result of different calculating methods applied.

For Oslo there is a large increase in expenditures for function 734 “Tramways and suburban railways” from 2018 to 2019 due to planning of the new “Fornebubanen”. The increase relates to adjusted gross operating expenditures, gross operating expenditures and net operating expenditures for function 734 and FGF4 Transport and communication
From 2017 Oslo reports most expenditures related to roads at function 332 “Local roads” and less at function 722 Provincial roads, enviromental and traffic safety measures
It is important to note that the total percentage of operational expenditures for the services areas does not amount to 100 % in this table. This is as a result of some functions being included i various service areas and others excluded, and due to different artscope in numerators and denominators in some of the accounting concepts.
Calculation of the percentages used in the numerators for functions and types (classifications) Property management functions 421, 430 and 510 are included in administration, county authorities functions (FGF1b) and county authorities secondary schools functions (FGF7).
Classification types 710 and 729 is substracted from the adjusted gross operating expenditures and gross operating expenditures.
Calculation of the percentages used in the denominator for functions and types (classifications) All functions are included. Classification types 710 and 729 is added in the gross operating expenditures. In adjusted gross operating expenditures types 710 is added whereas type 729 is deducted.


See list over changes in regional classifications (in Norwegian).


Share (per cent)

From 2017 on, Oslo accounts most of the expenditures concerning roads on function 332 Municipality roads.

Amount per capita (NOK)

From 2017 on, Oslo accounts most of the expenditures concerning roads on function 332 Municipality roads.