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Includes:

• cost of land acquisition including fees and charges related to the acquisition
• cost of acquiring existing buildings, including fees and charges related to the acquisition
• any leases classed as capital

Excludes:

• construction of new buildings (see CE02)

Includes:

• cost of new construction, including fees
• cost of conversions and renovations
• costs of extension to existing premises

Excludes:

• cost of land and existing buildings (see CE01)
• costs for conversion and renovation under the school鈥檚 de minimis threshold - this is revenue spending (see E12)

Includes:

• any capitalised expenditure, including the acquisition, renewal or replacement of vehicles, equipment or machinery to be used at the school
• any leases classed as capital

Excludes:

• capital expenditure on ICT equipment (see CE04)

This category has been split into sub-categories to collect additional information about ICT expenditure that has been capitalised. The new sub-categories are:

CE04A: Connectivity

Includes:

• broadband, wireless networks, network switches, network cables where they are capitalised
• telephony, ISDN, ASDL or other dedicated phone lines where they are not leased
• phones where they are not leased
• installation costs
• any leases classed as capital

Excludes:

• leasing and maintenance costs (see E20A)
• IT support, repair and maintenance costs
• mobile phones

CE04B: Onsite servers

Includes:

• physical onsite servers where costs are capitalised
• any leases classed as capital

Excludes:

• maintenance costs (see E20B)
• cloud storage costs
• IT support, repair and maintenance costs

CE04C: Administration software and systems

Includes:

• administration and management software such as management information systems (MIS), safeguarding, finance, cashless catering, building management and payment portals
• operating systems and device licences, unless bundled into the cost of laptops, desktops and tablets
• cloud and data storage
• cybersecurity, filtering and monitoring if not part of any connectivity services
• any leases classed as capital

Excludes:

• connectivity such as broadband and telephony (see section CE04A)
• IT learning resources
• hardware
• IT support, repair, and maintenance costs

CE04D: Laptops, desktops, and tablets

Includes:

• laptops, desktops and tablets purchased by the school used for teaching, learning and administration
• operating systems and licences if bundled into the cost of devices
• device management tools
• any leases classed as capital

Excludes

• bring your own device (BYOD) schemes where pupils and or staff are required to bring their own devices such as laptops or tablets
• any other hardware (see CE04E)
• IT support, repair, and maintenance costs

Where a resource is used for learning and administration purposes, and where costs are material, costs or estimates of the split should be coded separately at the time of purchase.

CE04E: Other hardware

Includes:

• hardware such as printers and consumables, audiovisual display screens, projectors and CCTV
• peripherals such as keyboards and mouses where they are not bundled into laptop, desktop and tablet costs (see CE04D)
• any leases classed as capital

Excludes:

• laptops, desktops, and tablets (see section CE04D)
• onsite servers (see section CE04B)
• IT support, repair, and maintenance costs