Classification Detail
Classification of gross fixed capital formation in health systems by type of asset
Basic Bibliographic Information
Status:
Operational
Type:
To Be Determined
Citation:
OECD/WHO/Eurostat (2011), A System of Health Accounts: 2011 Edition, OECD Publishing, Paris, pp. 247-271.
ISBN: 9789264116016 (PDF) ; 9789264116009 (print)
DOI: 10.1787/9789264116016-en
ISBN:
9789264116009
Website:
Custodian:
Organisation for Economic Co-operation and Development
Available Formats:
Print, PDF
Year Adopted:
N/A
Year Published:
2011
Available Languages (besides English):
N/A
Availability:
Fully available only in English.
Purpose of the Classification
Statistical Domains:
1.4 Health
Purpose:
The classification of health capital goods by type of asset provides policy makers with relevant information on the nature of equipment, machinery, buildings and so on.
Main Applications:
Compilation of health expenditure and financing statistics and health accounts according to the manual A System of Health Accounts 2011 (SHA 2011). The classification is part of the extended accounting framework provided by SHA 2011.
Main Users:
Compilers of health accounts (mainly National Statistical Institutes, Ministries of Health)
Methodology
Scope:
Total value of the fixed assets that health providers have acquired during the accounting period (less the value of the disposals of assets) and that are used repeatedly or continuously for more than one year in the production of health services.
Concept Being Classified:
health, expenditures, assets and liabilities
Statistical Units:
transaction
Main Principles:
The guiding principle is the legal ownership of the assets by health care providers. Only assets legally owned by the health care providers are included under capital formation.
Classification Structure
Definition of Structure:
Level:
Level Name:
Code Format:
Number of Items:
Level 1
Third-digit level
HK.1.1.1
3 items
Level 2
Fourth-digit level
HK.1.1.1.1
8 items
Revision Information
Chronology of revisions/versions of the classification:
Year Adopted:
Title or Version Number:
Website:
Official Adopting Entity:
OECD, Eurostat, WHO
Coordinating Entity:
International Health Accounts Team (OECD, WHO, Eurostat)
Supporting Documents
Coding Index Available:
Yes
Index Website:
Available Formats:
Print, PDF
Training Materials and Other Documents:
N/A
Contact Information
Agency / Office:
OECD, Health Division
Unit:
Health Division
Contact Name:
David Morgan
Email:
Website:
Telephone:
+33 1 45 24 76 09
Fax:
+33 1 44 30 63 61
Address:
2, rue André Pascal
75775 Paris Cedex 16
France
Comments
Training materials available at:
http://www.oecd.org/els/health-systems/sha2011.htm
http://www.oecd.org/els/health-systems/health-expenditure.htm
http://www.who.int/health-accounts/en/
http://www.who.int/health-accounts/tools/en/
http://ec.europa.eu/eurostat/statistics-explained/index.php/Healthcare_expenditure_statistics_-_methodology
Additional contact - for public use:
Agency/Office: Eurostat
Name: Christine Coin
Title: Head of Unit
Unit: F.5 Education, health and social protection
Telephone: +352 4301 33722
Fax: -
E-mail: Christine.Coin@ec.europa.eu
Address:
BECH B4/335
5, Rue Alphonse Weicker
2721 LUXEMBOURG