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Cost Hierarchy and Disaggregation Framework for Expenditure Analysis #3312250 (License: Personal Use)
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This diagram maps the hierarchical structure of organizational expenditures, starting from Total Expenditure and branching into Operating and Capital Expenditure. Each branch is further disaggregated-Operating into External/Recoverable/Contestable and Operations; Capital into System and Non-System Assets-and ultimately categorized into Alternative, Standard (Distribution & Transmission), and Unregulated Services at Level 2. The color-coded legend clarifies disaggregation levels for clarity.
Used in financial reporting, utility or infrastructure sector presentations, and strategic budgeting workshops to communicate expenditure allocation logic to stakeholders, regulators, or internal teams.
Related Cliparts: Understand how total expenditure breaks down into operating and capital categories, with detailed service-level disaggregation for financial planning and reporting.
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