Capital expenditure
This section provides information on capital expenditure for schools.
Includes:
- cost of land acquisition including fees and charges related to the acquisition
- cost of acquiring existing buildings, including fees and charges related to the acquisition
Excludes:
- construction of new buildings (see CE02)
Includes:
- cost of new construction, including fees
- cost of conversions and renovations
- costs of extension to existing premises
Excludes:
- cost of land and existing buildings (see CE01)
- costs for conversion and renovation under the school’s de minimis threshold - this is revenue spending (see E12)
Includes:
- any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school
Excludes:
- capital expenditure on ICT equipment (see CE04)
- leasing costs – schools are not allowed to enter into finance leases, and all operating lease costs are revenue
This category has been split into sub-categories to collect additional information about ICT expenditure that has been capitalised. The new sub-categories are:
CE04A: Connectivity
Includes:
- broadband, wireless networks, network switches, network cables where they are capitalised
- telephony, ISDN, ASDL or other dedicated phone lines where they are not leased
- phones where they are not leased
- installation costs
Excludes:
- leasing and maintenance costs (see E20A)
- IT support, repair and maintenance costs
- mobile phones
CE04B: Onsite servers
Includes:
- physical onsite servers where costs are capitalised
Excludes:
- leasing and maintenance costs (see E20B)
- cloud storage costs
- IT support, repair and maintenance costs
CE04C: Administration software and systems
Includes:
- administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals
- operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets
- cloud and data storage
- cybersecurity, filtering and monitoring if not part of any connectivity services
Excludes:
- connectivity such as broadband and telephony (see section CE04A)
- IT learning resources
- hardware
- IT support, repair, and maintenance costs
CE04D: Laptops, desktops, and tablets
Includes:
- laptops, desktops and tablets purchased by the school used for teaching, learning and administration
- operating systems and licences if bundled into the cost of devices
- device management tools
Excludes
- bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets
- any other hardware (see CE04E)
- IT support, repair, and maintenance costs
Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase.
CE04E: Other hardware
Includes:
- hardware such as printers and consumables, audiovisual display screens, projectors and CCTV
- peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs (see CE04D)
Excludes:
- laptops, desktops, and tablets (see section CE04D)
- onsite servers (see section CE04B)
- IT support, repair, and maintenance costs