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• 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 

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• construction of new buildings (see CE02) 

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• cost of new construction, including fees 

• cost of conversions and renovations Â�

• costs of extension to existing premises 

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• cost of land and existing buildings (see CE01) 

• costs for conversion and renovation under the school’s de minimis threshold - this is revenue spending (see E12) 

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• 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 

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• 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: 

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• 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 

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• maintenance costs (see E20A)  

• IT support, repair and maintenance costs  

• mobile phones 

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• physical onsite servers where costs are capitalised  

• any leases classed as capital 

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• maintenance costs (see E20B)  

• cloud storage costs  

• IT support, repair and maintenance costs  

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• 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 

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• connectivity such as broadband and telephony (see section CE04A)  

• IT learning resources   

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• IT support, repair, and maintenance costs  

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• 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 

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• 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.  

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• hardware such as printers and consumables, audio-visual 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 

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• laptops, desktops, and tablets (see section CE04D)  

• onsite servers (see section CE04B)  

• IT support, repair, and maintenance costs