Government expenditure per student is the average general government expenditure (current, capital, and transfers) per student in the given level of education, expressed as a percentage of GDP per capita. Statistical concept and methodology: General government expenditure per student in tertiary education is calculated by dividing total government expenditure on tertiary education by the number of students at tertiary level, expressed as a percentage of GDP per capita. Aggregate data are World Bank estimates. Data on education are collected by the UNESCO Institute for Statistics from official responses to its annual education survey. All the data are mapped to the International Standard Classification of Education (ISCED) to ensure the comparability of education programs at the international level. The current version was formally adopted by UNESCO Member States in 2011. Data on GDP per capita come from the World Bank. The reference years reflect the school year for which the data are presented. In some countries the school year spans two calendar years (for example, from September 2010 to June 2011); in these cases the reference year refers to the year in which the school year ended (2011 in the example).