Finland puts emphasis on non-salary aspects of the working conditions of high-school teachers and also pays for the costs with comparatively large class sizes. Finally, the OECD indicators also show that the United States spends 11.6% of its resources for schools on capital outlays, a figure that is higher only in the Netherlands, Norway and Luxembourg (OECD average 7.6%) (Table B6.2b in the 2010 edition of OECD's Education at a Glance). Given the close interrelations!)