Table 3: National key figures. Municipalities 06435: Financial key figures. Municipalities	Explanation of terms
1 Financial key figures as a percentage of operating revenues
Gross operating surplus as a percentage of total gross operating revenue	The variable includes the difference between gross operating revenue and gross operating expenditure as a percentage of total gross operating revenue. Depreciation, which shows the reduction of value in real estate or machinery, is kept in operating account, but is eliminated before the accounting result is fixed. In the variable gross operating surplus, depreciation affects the result, and therefore can be used to compare the municipalities’ account with the operating result for companies following the Norwegian Accounting Act. Gross operating surplus as a percentage of total gross operating revenue = gross operating revenue subtracted gross operating expenditure) / total gross operating revenue * 100. Numerator = Gross operating surplus is account category 1, all functions (100..899), types ((600..895) – (690,790)). Gross operating expenditure is account category 1, all functions (100..899), types ((010..480) + 590 - (690, 790)). Denumerator =Total gross operating revenue is account category 1, all functions (100..899), types ((600..895) – (690,790)).
Net finance and repayment expenditure as a percentage of total gross operating revenue	The variable includes net finances and repayments expenditures as a percentage of gross operating revenues. The variable indicates the share of the gross operating revenues that is set aside for the payment of loans. Extraordinary instalment and repayment of debt is not identifiable because this is audited in the capital accounts. This variable only accounts for the operational accounts. The net finance includes the net interest and loss/profit from financial investments (shares etc.) defined as current assets. This includes realised and not realised loss/profit. Dividends and owners’ withdrawals are also included in the variable. Net finance and repayment as a percentage of gross operating revenues (net interests + net instalments) / total operating revenue * 100. Numerator = net interest is account category 1, all functions (400…899), types ((900..905)-500). Net loss/profit on current assets, account category 1, all functions, types (909-509) Net instalments are account category 1, all functions (400..899), types (920-510). Denumerator = total operating revenue is account category 1, all functions, type (600…895)-690
Net operating surplus as a percentage of total gross operating revenue	The variable includes net operating surplus as a percentage of total gross operating revenue. Net operating surplus as a percentage of total gross operating revenue = (Gross operating surplus minus net instalments paid on loans and interest payment expenses and lending plus depreciation) / gross operating revenue * 100. Numerator = Gross operating surplus is account category 1, all functions (100…899), types ((600..895) – (010…480)+590)). Net repayment of debt, interest payments and lending are account category 1, all functions (100…899), types ((900,905,920) – (500,510,520)). Contra entry, depreciation is account category 1, function 860, type 990. Denumerator = Gross operating revenue is account category 1, all functions (100..899), types ((600..895) - (690,790)).
Surplus before loans and allocations as a percentage of total gross operating revenues	The variable includes surplus before loans and allocations as a percentage of total gross operating revenue. Surplus before loans and allocations as a percentage of total gross operating revenue = (gross operating revenue minus gross operating expenditure excluding depreciation, minus net interest and net investment expenditure) / gross operating revenue * 100. Numerator = gross operating revenue is account category 1, all functions (100..899), types ((600..895) - (010..480)+590). Contra entry, depreciation is account category 1, function 860, type 990. Net interest is account category 1, all functions (100..899), types ((900..905)-500). Net investment expenditure is account category 0, functions (100..799), types ((010..500)- (600..905)). Denumerator = gross operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Long-term debt as a percentage of total gross operating revenues	The variable includes long-term debt as a percentage of total gross operating revenues. Long-term debt as a percentage of total gross operating revenues = (Long-term debt / gross operating revenue) * 100. Numerator = Long-term debt is account category 2, sections (40..45), all sectors (00..99). Denumerator = gross operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
- of this pension obligations as a percentage of total gross operating revenues	The variable includes pension obligations as a percentage of total gross operating revenue. Pension obligations as a percentage of total gross operating revenue = (pension obligations / gross operating revenue) * 100. Numerator = Pension obligations are account category 2, section 40, all sectors (00..99). Denumerator = Gross operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Working capital as a percentage of total gross operating revenue	The variable includes working capital as a percentage of total gross operating revenue. Working capital as a percentage of total gross operating revenue = ((Current assets – short-term debt) / gross operating revenue) * 100. Numerator = Current assets are account category 2, sections (10..19), all sectors (00..99) Short-term debt is account category 2, sections (31..39), all sectors (00..99). Denumerator = Gross operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Gross operating surplus	The variable includes gross operating revenue minus gross operating expenditure. Gross operating revenue is account category 1, all functions (100.899), types ((600..895)-(690-790)). Gross operating expenditure is account category 1, all functions (100…899), types (((010..480)+590)-(690-790)).
Netto finans og repayments	The variable includes net finance and repayments. The net finance includes the net interest and loss/profit from financial investments (shares etc.) defined as current assets. This includes realised and not realised loss/profit. Dividends and owners’ withdrawals are also included in the variable The county authorities does have do lending. Net finance and repayment= Net interests + loss/profit on current assets + net instalments Net interests is account category 1, all functions (100…899), types ((900-905)-500). Net loss/profit on current assets, account category 1, all functions, types (909-509) Net instalments are account category 1, all functions (100…899), types (920-510).
Net operating surplus	The variable includes gross operating surplus minus net instalments paid on loans and interest payment expenses and lending plus contra entry, depreciation. Gross operating surplus is account category 1, all functions (100…899), types ((600..895)-(010..480)+590). Net repayment of debt, interest payments and lending are account category 1, all functions (100…899), types ((900,905,920 – 500,510,520)). Contra entry, depreciation is account category 1, function 860, type 990.
Surplus before loans and allocations	The variable includes surplus before loans and allocations and shows the gross operating revenue minus gross operating expenditure excluding depreciation, minus net interest and net investment expenditure. Gross operating revenue is account category 1, all functions (100…899), types ((600..895)-(010..480)+590)). Contra entry, depreciation is account category 1, function 860, type 990. Net interest is account category 1, all functions (100…899), types ((900..905)-500). Net investment expenditure is account category 0, all service-functions (100-790), types ((010..500)-(600..905)).
Long-term debt	The variable includes long-term debt. Long-term debt is account category 2, sections (40..45), all sectors (00..99).
Pension obligations	The variable includes the amount that shall be used for future pension payments. Pension obligations are account category 2, section 40, all sectors (00..99).
Working capital	The variable includes the difference between current assets and short-term debt. Current assets are account category 2, sections (10..19), all sectors (00…99). Short-term debt is account category 2, sections (31…39), all sectors (00…99).
2 Gross operating revenues divided by source of income
Government subsidies as a percentage of gross operating revenues	The variable includes government subsidies as a percentage of gross operating revenues. Government subsidies together with income and capital taxes are considered “unrestricted revenues”. Government subsidies as a percentage of gross operating revenues = (government subsidies / operating revenue) * 100. Numerator = Government subsidies are account category 1, function 840, type 800. Denumerator = Operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Other earmarked grants as a percentage of total gross operating revenue	The variable includes other earmarked grants for operating purposes as a percentage of total gross operating revenue. The variable includes (other earmarked grants for operating purpose / operating revenue) * 100. Numerator = Other earmarked grants are account category 1, all functions (100..899), type 810. Denumerator = Operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Income and capital taxes as a percentage of total gross operating revenue	The variable includes income and capital taxes (natural resource tax included) as a percentage of total gross operating revenue. The variable includes income and capital taxes / operating revenue * 100. Numerator = income and capital taxes are account category 1, function 800, type 870,877. Denumerator = operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Revenues from sales and hiring as a percentage of gross operating revenues	The variable includes revenues from sales and hiring as a percentage of gross operating revenue. Revenues from sales and hiring include payment by users for municipal services. The variable includes revenues from sales and hiring / operating revenue * 100. Numerator = revenues from sales and hiring, account category 1, all functions (100..899), types (600..670) . Denumerator = operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Reimbursement of value added tax (VAT) as a percentage of total gross operating revenue	The variable includes reimbursement of value added tax (VAT) in operating and capital account / operating revenue * 100. Numerator = account category 1, all functions (100..899), types (728, 729) Denumerator = operating revenue is account category 1, all functions (100..899), types ((600..895)-(690-790)).
Government subsidies	The variable includes government subsidies and other general subsidies. Government subsidies are account category 1, function 840, type 800.
Other earmarked grants	The variable includes other earmarked grants for financing of operation purposes. Other earmarked grants are account category 1, all functions (100..899), type 810.
Income and capital taxes	The variable includes taxes on natural resources, which together with government block grants is considered “unrestricted revenues”. Income and capital taxes are account category 1, function 800, types (870, 877).
Revenues from sales and hiring	The variable includes revenues from sales and hiring and includes payments by users for municipal services. Revenues from sales and hiring are account category 1, all functions (100..899), types (600..670).
Reimbursement of value added tax (VAT)	The variable includes reimbursement of value added tax (VAT) in operating and capital accounts. Reimbursement of value added tax is account category 1, all functions (100..899), types (728, 729).
3 Gross capital expenditures
Transfers from operational accounts as a percentage of gross capital expenditures	The variable includes (transfer from operational accounts as a percentage of gross capital expenditures / gross capital expenditures) * 100. Numerator = transfer from operational accounts is account category 0, all functions (100..899), type 970. Denumerator = gross capital expenditures are account category 0, all service-functions (100..799), types ((010..500)-(690-790)).
Contribution, reimbursement and property sale revenues as a percentage of gross capital expenditures	The variable includes (contribution, reimbursement and property sale revenues / gross capital expenditures) * 100. Numerator = contribution, reimbursement and property sale revenues are account category 0, all functions (100.899), types ((600..905)-(690-790)) + account category 0, functions (800..899), types (010..500). Denumerator = gross capital expenditures are account category 0, all service-functions (100..799), types ((010..500)-(690-790)).
Various internal financing as a percentage of gross capital expenditures	The variable includes (various internal financing / gross capital expenditures) * 100. Numerator = various internal financing is account category 0, all functions (100.899), types ((930..960,980)-(530..560,580)). Denumerator = gross capital expenditures are account category 0, all service-functions (100..799), types ((010..500)-(690-790)).
Applied loans as a percentage of gross capital expenditures	The variable includes (applied loans / gross capital expenditures) * 100. Numerator = applied loans are account category 0, all functions (100..899), types ((910,920,929)-(510,520,529)). Denumerator = gross capital expenditures are account category 0, all service-functions (100..799), types ((010..500)-(690-790)).
Transfers from operational accounts	The variable includes transfers from operational accounts and can provide money for investments. The transfers from operational accounts are account category 0, all functions (100..899), type 970.
Contributions, reimbursements and property sale revenues	The variable includes contributions, reimbursements and property sale revenues. Contributions, reimbursements and property sale revenues in capital accounts can only be used for investments or reinvestments. Property sales revenues are income from sales of fixed assets and real estate. The contributions, reimbursements and property sale revenues are account category 0, all functions (100..899), types ((600..905)-(690-790)) + account category 0, functions (800..899), types (010..500).
Various internal financing	The variable includes various internal financing in capital accounts. Various internal financing is account category 0, all functions (100..899), types ((930..960,980)-(530..560,580)).
Applied loans	The variable includes applied loans (net). Applied loans are account category 0, all functions (100..899), types ((910,920,929)-(510,520,529)).
4 Key figures per capita
Gross operating revenue per capita	The variable includes (gross operating revenue / number of citizens per 31.12.) * 1000. Numerator = gross operating revenue is account category 1, all functions, (100..899), types ((600..895) –(690,790)). Denumerator = number of citizens per 31.12.
Unrestricted revenues per capita	The variable includes (unrestricted revenues / number of citizens per 31.12.) * 1000. Numerator = income and capital taxes are account category 1, function 800, types (870,877). Block grants are account category 1, function 840, art 800. Denumerator = number of citizens per 31.12.
Gross operating expenditure per capita	The variable includes (gross operating expenditure / number of inhabitants per 31.12) * 1000. Numerator = gross operating expenditure is account category 1, all functions (100..899), types (((010..480)+429+590)-(690,729,790)). Denumerator = number of inhabitants per 31.12.
Net operating expenditure per capita	The variable includes (net operating expenditure / number of inhabitants per 31.12.) * 1000. Numerator = net operating expenditure is account category 1, all service-functions (100..799), types (((010..480) +590) - ((600..895)-728)). Denumerator = number of inhabitants per 31.12.
Gross capital expenditure per capita	The variable includes (gross capital expenditure / number of inhabitants per 31.12.) * 1000. Numerator = gross capital expenditure is account category 0, all functions (100..899) types ((010..500)-690-790)). Denumerator = number of inhabitants per 31.12.
Net loan debt per capita	The variable includes (long-term debt / number of inhabitants per 31.12.) * 1000. Numerator = net loan debt is account category 2, section (41…49), all sectors (00..99). Total lending is account category 2, section 22, all sectors (00..99). Unused loans are account category 2, section 9100, all sectors (00..99). Denumerator = number of inhabitants per 31.12.
Gross operating revenue	The variable includes block grants and other government subsidies, income and capital taxes, and income from sales and hiring, and operating revenue from other municipalities and county municipalities. Gross operating revenue is account category 1, all functions (100..899), types ((600..895) –(690,790)).
Unrestricted revenues	The variable includes income and capital taxes and block grants. Income and capital taxes are account category 1, function 800, types (870, 877). Block grants are account category 1, function 840, type 800.
Gross operating expenditure	The variable includes gross operating expenditure including depreciation corrected for double entry accounting from internal transfers. Gross operating expenditure is account category 1, all functions, types (((010..480)+429+590)-(690,729,790)).
Net operating expenditure	The variable includes net operating expenditure. Net operating expenditure is account category 1, all service-functions (100..790), types (((010..480) +590)-((600..895) - 728)).
Gross capital expenditure	The variable includes capital expenditure including interest payment corrected for double entry accounting from internal transfers. Gross capital expenditure is account category 0, all service-functions (100…790), types ((010..500)–(690,790)).
Net loan debt	The variable includes long-term debt minus total lending and unused loans (excluding pension obligations). Long-term debt = account category 2, sections (41…49), all sectors (00..99). Total lending = account category 2, section 22, all sectors (00..99). Unused borrowed capital = account category 2, section 9100, all sectors (00..99).