The indicator shows the percent of net operating expenditure for upper secondary education (function 510-590) by total net operating expenditure in the county. Net operating expenditure shows how much of the free funds the county prioritizes to use for the individual functions. Net operating expenditure shows operating expenses included depreciation after the operating expenses, which among other things include earmarked grants from the government and other direct incomes, is deducted. The remaining expenses must be covered by free income, such as taxes, border transfers from the state etc. Percent of net operating expenditure to upper secondary education by gathered net operating expenditure = (Net operating expenditure in upper secondary education in total)/(Net operating expenditure in total)*100 Numerator: Net operating expenditure . Account class 1 and 3, for the functions 510, 515, 520, 521-533, 538, 539, 554, 559, 560, 561, 562, 570, 581 and 590, accounting type [(010..480)+590-(600..895)]. Data from the county municipal account in 1000 kr. Denominator: Gathered net operating expenditure . Account class 1 and 3, all the functions (100..799), accounting type [(010..480)+590-(600..895)]. Data from the municipal account in 1000 kr.