Common costs allocated to disability LSS and SFB, share (%)

Cost of municipal joint operations divided by the gross cost minus the purchase of the main activity of the LSS. Refers to costs for all services, functions and goods that are reported centrally and allocated to operations in accordance with LSS in the summary of accounts, 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.