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CE01: acquisition of land and existing buildings 

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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) 

CE02: new construction, conversion, and renovation 

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• cost of new construction, including fees 
• cost of conversions and renovations  
• 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) 

CE03: vehicles, plant, equipment and machinery 

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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) 

CE04: information and communication technology 

DfE wishes to collect information from schools about spend in key areas of technology. This information will help DfE to develop better programmes and services that support schools and trusts to be more informed buyers of technology, to ensure they are safe and secure, and to support system-wide efficiencies.

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

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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 

CE04B: Onsite servers

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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  

CE04C: Administration software and systems 

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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  

CE04D: Laptops, desktops, and tablets

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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.  

CE04E: Other hardware 

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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