The indicator shows net operating expenditure for upper secondary education and other upper secondary education directed by the county (function 510-590), per citizen 16-18 years. Net operating expenditure shows how much of the free funds the county prioritizes to use for the individual functions. Net operating expenditure shows operating expenses included depreciation after the operating expenses, which among other things include earmarked grants from the government and other direct incomes, is deducted. The remaining expenses must be covered by free income, such as taxes, border transfers from the state etc. Draws in the county’s subsidies as a result of pupil places in state and private schools is carried out before the subsidies are given. Net operating expenditure is therefore excluded public expenses to upper secondary education that is distributed to private schools. The indicator that shows expenses per citizen in the age group 16-18 years therefore has a slight bias by the fact that it is only the expense scope for county production that is included. Net operating expenditure, upper secondary education, per citizen 16-18 years = (Net operating expenditure in upper secondary education)/(Number of citizens 16-18 years)*1000 Numerator: Net operating expenditure. Account class 1 and 3, for the functions 510, 515, 520, 521-533, 538, 539, 554, 559, 560, 561, 562, 570, 581 and 590, accounting type [(010..480)+590-(600..895)]. Data from the county municipal account in 1000 kr. Denominator: Number of citizens 16-18 years old per 31.12. Data from SSB population statistics.