Methods and standards / Concept Glossary / Current expenses
Concept selected: Current expenses
Definition
This is expenditure that is necessary for the functioning of the centre, incurred during the period to which the data refers (2009-2010 academic year, or the year 2010), irrespective of whether or not it has been consumed or paid (accrual basis).This comprises three large groups: personnel expenses, current expenses on goods and services, and taxes.