Capital expenditure

This section provides information on capital expenditure for schools.

CE01: acquisition of land and existing buildings

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
  • any leases classed as capital

Excludes:

  • construction of new buildings (see CE02)

CE02: new construction, conversion, and renovation

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)

CE03: vehicles, plant, equipment, and machinery

Includes:

  • any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school
  • any leases classed as capital

Excludes:

  • capital expenditure on ICT equipment (see CE04)

CE04: information and communication technology

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
  • any leases classed as capital

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
  • any leases classed as capital

Excludes:

  • 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
  • any leases classed as capital

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
  • any leases classed as capital

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)
  • any leases classed as capital

Excludes:

  • laptops, desktops, and tablets (see section CE04D)
  • onsite servers (see section CE04B)
  • IT support, repair, and maintenance costs