The indicator measures the percentage difference between the planned expenditure in the MTBF approved two years before the latest full calendar year and the outturn of the latest full calendar year. Point allocation: • 4 points = less than 2% • 3 points = 2%-4.99% • 2 points = 5%-9.99% • 1 point = 10%-15% • 0 points = more than 15% or no MTBF exists