Clearance of Accounts 2016: Lease Commitments for Linz

Lease commitments for capital goods in the city of Linz are summarized for the 2016 fiscal year. The data is structured according to the Ordinance on Estimates and Clearance of Accounts (VRV), which defines the required evidence and presentation format. It is published under a CC-BY-4.0 license by Cooperation OGD Österreich and Wikimedia Österreich.

Use Cases

• Analyze municipal capital expenditure on leased assets based on the summary of capital goods.
• Benchmark Linz's leasing commitments against other cities based on the standardized VRV reporting framework.
• Study the role of leasing in public infrastructure financing based on the described capital goods data.

Strengths

• Data adheres to a standardized national accounting ordinance (VRV), ensuring consistent reporting.
• Published under a permissive CC-BY-4.0 license, allowing for broad reuse.

Limitations

• Column-level documentation is absent; field semantics must be inferred after download.
• Row count is unknown, which may limit suitability assessment.
• Data is available only in PDF format, complicating automated analysis.

Provenance

Source

Cooperation OGD Österreich, Wikimedia Österreich

Collection Method

Likely compiled from municipal financial records as part of the annual clearance of accounts process.

Time Range

2016

Geography

Linz, Austria