Accounting capital expenditures under SHA 2011

Overview

In an effort to test the understanding and the feasibility of reporting the various components of the capital account table1 newly introduced into A System of Health Accounts 2011, the OECD invited OECD member countries to participate in a study. In response to an overall outline of the project and a series of bilateral exchanges, nine countries (Australia, Austria, Canada, the Czech Republic, Iceland, Israel, Portugal, the United Kingdom and the United States) provided feedback on the various methodologies, data sources they currently use, or could feasibly use, in order to report the various items of the proposed capital account, as well as identifying those parts that they envisage would be problematic in their reporting. In addition to the country responses, the OECD investigated various national and international data sources currently available that would allow for additional reporting, and analysed some aspects of the financing mechanism of capital acquisition, in particular for France and Germany.