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French Equivalent: Dépenses en capital

Capital expenditure represents the value of educational capital acquired or created during the year in question, that is, the amount of capital formation, regardless of whether the capital outlay was financed from current revenue or by borrowing.

Capital expenditure includes outlays on construction, renovation, and major repair of buildings and expenditure for new or replacement equipment. Although capital investment requires a large initial expenditure, the plant and facilities have a lifetime that extends over many years.

Source Publication:
Education at a Glance, OECD, Paris, 2002, Glossary.

Statistical Theme: Education and training statistics

Created on Thursday, February 13, 2003

Last updated on Thursday, April 24, 2003