Net operating expenditure, percent (account class 1 and 3, accounting type (010-480)+590 - [artene(600-895)]), for for the functions 510, 515, 520, 521-533, 538, 539, 554, 559, 560, 561, 562, 570, 581 and 590. 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. Net operating expenditure, percent = (Net operating expenditurein total)/(Net operating expenditureper function in upper secondary education)*100 Numerator: Net operating expenditure(account class 1 and 3, accounting type (010-480)+590 - [artene(600-895)]) for the functions 510-590. Data from the county municipal account in 1000 kr. Denominator: Net operating expenditureper function in upper secondary education. Account class 1 and 3, accounting type [(010..480)+590-(600..895)] for the functions 510-590. Data from the county municipal account in 1000 kr.