Other expenditures
In terms of the cost structure statistics of the Federal Statistical Office:The "other expenditures" include all expenditures for the practice, excluding personnel expenditure, expenditure for fees for occassional assistance and substitution, expenditure for material and outside laboratory work as well as expenditure for rent and leasing. In "other operational expenditure total" are also included:
- The expenditure for heating, electricity, gas and water, as far as they arise in the practice,
- the expenditure for insurances, contributions and fees. Here the insurances for professional liability and practice insurance, fire and theft insurance and so on (excluding motor vehicle incurance) are reported. In addition contributions for professional associations are reported,
- practice expenditure for motor vehicles like motor vehicle taxes, liability insurance, damage insurance, motor passenger personal accident insurance, legal protection insurance, depreciation for the motor vehicle, repair and maintenance costs, costs for fuel and other continual costs. In the case of leasing contracts for motor vehicles this also includes the proportional rent rates (leasing rates).
- Expenditures for depreciation of the practice equipment (including laboratory) with a purchase value of more than 410 Euro in the reporting year 2007 respectively more than 150 Euro in the reporting year 2011. These are fiscally deductible depreciations for instruments, appliances, equipment and other furnishings. Exceptional depreciations are included.
- Expenditures for assets of a value of less than 410 Euro in the reporting year 2007 respectively up to 150 Euro in the reporting year 2011 which can be depreciated, represent acquisition costs of limited-life, movable and independently usable assets, which were fully deducted as practice expenses in the reporting year.
- Expenditures for capital interest. These are the costs for expenditures (interest) for practice loans (for example for acquisition of facility equipment or for capital procurement in connection with the practice initiation). Not included is interest for credits, which are taken out for construction measures.
- The "other operating expenditure" includes all tax-deductible expenses for the practice, which are not covered already in the above positions (e.g. administration costs for the associations of statutory health insurance physicians (regional) and the regional dental authorities, expenditure for scientific congresses,further trainings, specialist literature and so on, operational taxes, stationery, mail and call charges, working clothes, fees for private medical clearing centres, expenditures for tax consultancy, accountancy and legal advice, travel costs, repairs, computer costs, reimbursement of costs to private bed hospitals).
Not included are extraordinary and non-practice expenditures and the income tax.
Selected information about "Other expenditures":
Tables:
- Non-medical practitioners' practices, revenues, expenditure and net yield (2000)
- Practices of psychological psychotherapists,revenue, expenditure and net yield
Data Sources:
Definitions:
- Expenditure for material
- Material expenditure
- Net yield
- Other expenditure (cost structur - psychotherapists)
- Personnel expenditure
- Rent/leasing expenditure
Further information can be found on the topic or keyword search.