Local government 2019-2020 provisional outturn and 2020-2021 budget estimates – capital expenditure

This publication summarises the 2019 to 2020 provisional outturn and 2020 to 2021 budget estimates for local authority capital expenditure.


1.  A sale and leaseback transaction is where the owner of an asset sells it to a third party and then leases the same asset back from the new owner. Recognition of this leased asset is then recorded as capital expenditure by the original owner.


Email: lgfstats@gov.scot

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