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12367: Detailed accounting figures in the operational accounts , by accounting scope , function and type (M) 2015 - 2020

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Field for searching for a specific value in the list box. This is examples of values you can search for.Adjusted gross operating expenditure , Gross operating expenditure , Net operating expenditure ,

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The table shows detailed accounting figures for revenues and expenditures in the municipalities.

Breake in time series between 2019 and 2020 due to comprehensive change in the regional classification.

The data is classified according to individual functions and as a group of functions for each service areas/sectors.

The data is published for both the municipality and municipality excl. municipality own units with separate accounts within own municipal , municipal collaborations and inter- municipal authority companies. The data are derived from their reported accounting forms.

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 121, 130, 221, 222, 261, 381 and 386 are included in administration, municipalities functions (FGF1b), in kindergarten functions (FGK7), in primary schools functions (FGK8) and in culture area functions (FGK2). Finance functions (800..899) are not included in any of the service areas.

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.

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.
The Accounting reports for 2020 for 5026 Holtålen and 5059 Orkland are included. Date of correction March 26, 2021.


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

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