Common costs allocated to actual activities in total, share (%)

Cost of municipality-wide operations (Communkey+SCB key) divided by gross cost excluding purchases of operations related to Proper Operations. Refers to costs for all services, functions and goods that are reported centrally in the municipality and allocated to Various operations in the accounting summary, e.g. financial administration, HR function and consumables. Common costs are distributed to increase comparability between municipalities that bear such costs directly in the operations and municipalities that report the costs centrally.