Net cost deviation from upper secondary school, (%)

Deviation in percentage between net cost and reference cost for upper secondary school, SEK/inv. Net cost is gross cost minus gross revenue. The reference cost is based on the net cost of upper secondary school in Sweden, the proportion of 16-18-year-olds in the municipality, pupils’ programme choices and assumptions about additional costs for small schools, school transport and accommodation grants. In addition, part of the standard costs are added from the sub-models wages, building structure and population development. Positive values indicate higher cost mode than statistically expected and negative values a lower cost position than statistically expected. As of 2019, the net cost deviation is calculated in a new way due to changes in the cost equalisation. This affects comparability with previous years.