Organisation for Economic Co-operation and Development

The nature of expenditure distinguishes between current and capital expenditure. The resource category refers to service provider (public institutions, government-dependent private institutions, and independent private institutions, i.e. both educational and other institutions). These expenditure figures are intended to represent the total cost of services provided by each type of institution, without regard to sources of funds (whether they are public or private).

All entities that provide funds for education, either initially or as final payers, are classified as either governmental (public) sources or non-governmental (private) sources, the sole exception being "international agencies and other foreign sources", which are treated as a separate category. There are three types of financial transactions: Direct expenditure on educational institutions; Transfers to students or households and to other private entities; and Households' expenditure on education outside educational institutions.

Chapter B includes indicators that are either policy levers or antecedents to policy, or sometimes both. For example, expenditure per student is a key policy measure that most directly affects the individual learner, as it acts as a constraint on the learning environment in schools and learning conditions in the classroom.

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector in the SNA 1993 conceptual framework. In addition, it brings to light two relevant aggregates that do not belong to this conceptual frame work: the Total Revenue and the Total Expenditure of the general government sector. Unit of measure used - National currency; current prices. Expressed in millions.