{"id":"NOR:3105","country":"NOR","code":"3105","name":"Sarpsborg","currency":"NOK","years":[2024,2025],"latest":{"year":2025,"revenue":6532942000,"expenditure":6325659000,"balance":70658000,"debt":5647528000},"history":[{"year":2024,"revenue":6138174000,"expenditure":6109994000,"balance":-57952000,"debt":5012000000},{"year":2025,"revenue":6532942000,"expenditure":6325659000,"balance":70658000,"debt":5647528000}],"breakdown":[{"code":"100:AGD10","name":"Political management — Gross operating expenditure","amount":18130000},{"code":"100:AGD14","name":"Political management — Gross operating revenues","amount":185000},{"code":"110:AGD10","name":"Regulation and control — Gross operating expenditure","amount":3967000},{"code":"110:AGD14","name":"Regulation and control — Gross operating revenues","amount":1000},{"code":"120:AGD10","name":"Administration — Gross operating expenditure","amount":267543000},{"code":"120:AGD14","name":"Administration — Gross operating 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expenditure","amount":207422000},{"code":"241:AGD14","name":"Diagnosis, treatment and rehabilitation — Gross operating revenues","amount":45530000},{"code":"242:AGD10","name":"Social services, counselling and preventive social work — Gross operating expenditure","amount":99194000},{"code":"242:AGD14","name":"Social services, counselling and preventive social work — Gross operating revenues","amount":18325000},{"code":"243:AGD10","name":"Assistance to substance abusers — Gross operating expenditure","amount":63946000},{"code":"243:AGD14","name":"Assistance to substance abusers — Gross operating revenues","amount":19968000},{"code":"244:AGD10","name":"Child welfare services — Gross operating expenditure","amount":87881000},{"code":"244:AGD14","name":"Child welfare services — Gross operating revenues","amount":10238000},{"code":"251:AGD10","name":"Child welfare, children living at home — Gross operating expenditure","amount":33579000},{"code":"251:AGD14","name":"Child welfare, children living at home — Gross operating revenues","amount":712000},{"code":"252:AGD10","name":"Child welfare, children living away from home — Gross operating expenditure","amount":201361000},{"code":"252:AGD14","name":"Child welfare, children living away from home — Gross operating revenues","amount":31000},{"code":"253:AGD10","name":"Nursing and care services in institutions — Gross operating expenditure","amount":692354000},{"code":"253:AGD14","name":"Nursing and care services in institutions — Gross operating revenues","amount":156150000},{"code":"256:AGD10","name":"Emergency health and care services — Gross operating expenditure","amount":1779000},{"code":"256:AGD14","name":"Emergency health and care services — Gross operating revenues","amount":62000},{"code":"257:AGD10","name":"Home services - personnel base linked to housing communities/co-located care homes — Gross operating expenditure","amount":566139000},{"code":"257:AGD14","name":"Home services - personnel base linked to housing 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expenditure","amount":1220000},{"code":"315:AGD14","name":"Construction of houses and residential environment measures — Gross operating revenues","amount":3000},{"code":"320:AGD10","name":"Municipal business developments — Gross operating expenditure","amount":20642000},{"code":"320:AGD14","name":"Municipal business developments — Gross operating revenues","amount":33792000},{"code":"321:AGD10","name":"Energy concessions, energy/power licence and other energy for resale — Gross operating expenditure","amount":1331000},{"code":"321:AGD14","name":"Energy concessions, energy/power licence and other energy for resale — Gross operating revenues","amount":5838000},{"code":"325:AGD10","name":"Facilitation and assistance for the business community — Gross operating expenditure","amount":11022000},{"code":"325:AGD14","name":"Facilitation and assistance for the business community — Gross operating revenues","amount":4831000},{"code":"329:AGD10","name":"Agricultural management and 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of fires and other accidents — Gross operating revenues","amount":11865000},{"code":"339:AGD10","name":"Preparedness for fire and other accidents — Gross operating expenditure","amount":58080000},{"code":"339:AGD14","name":"Preparedness for fire and other accidents — Gross operating revenues","amount":6393000},{"code":"340:AGD10","name":"Production of water — Gross operating expenditure","amount":39517000},{"code":"340:AGD14","name":"Production of water — Gross operating revenues","amount":19000},{"code":"345:AGD10","name":"Distribution of water — Gross operating expenditure","amount":65388000},{"code":"345:AGD14","name":"Distribution of water — Gross operating revenues","amount":148223000},{"code":"350:AGD10","name":"Wastewater treatment — Gross operating expenditure","amount":62139000},{"code":"350:AGD14","name":"Wastewater treatment — Gross operating revenues","amount":6442000},{"code":"353:AGD10","name":"Wastewater pipelines/ wastewater facilities — Gross operating expenditure","amount":72488000},{"code":"353:AGD14","name":"Wastewater pipelines/ wastewater facilities — Gross operating revenues","amount":200822000},{"code":"354:AGD10","name":"Emptying of sludge interceptors and septic tanks — Gross operating expenditure","amount":5782000},{"code":"354:AGD14","name":"Emptying of sludge interceptors and septic tanks — Gross operating revenues","amount":4419000},{"code":"355:AGD10","name":"Collecting, recycling and treatment of household waste — Gross operating expenditure","amount":94302000},{"code":"355:AGD14","name":"Collecting, recycling and treatment of household waste — Gross operating revenues","amount":99360000},{"code":"360:AGD10","name":"Management of nature and outdoor activities — Gross operating expenditure","amount":4719000},{"code":"360:AGD14","name":"Management of nature and outdoor activities — Gross operating revenues","amount":602000},{"code":"365:AGD10","name":"Cultural heritage protection — Gross operating 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and  facilities — Gross operating revenues","amount":23695000},{"code":"383:AGD10","name":"Municipal cultural schools — Gross operating expenditure","amount":17338000},{"code":"383:AGD14","name":"Municipal cultural schools — Gross operating revenues","amount":5727000},{"code":"385:AGD10","name":"Other cultural activities and grants donated to other cultural buildings — Gross operating expenditure","amount":36559000},{"code":"385:AGD14","name":"Other cultural activities and grants donated to other cultural buildings — Gross operating revenues","amount":12167000},{"code":"386:AGD10","name":"Municipal cultural buildings — Gross operating expenditure","amount":23614000},{"code":"386:AGD14","name":"Municipal cultural buildings — Gross operating revenues","amount":2492000},{"code":"390:AGD10","name":"The Church of Norway — Gross operating expenditure","amount":35091000},{"code":"390:AGD14","name":"The Church of Norway — Gross operating 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