Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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METEOR identifier: | 269921 |
Registration status: | Housing assistance, Superseded 10/02/2006 |
Definition: | Expenditure on assets acquired under finance leases (Government finance statistics code 4101). |
Context: | To enable analysis of welfare expenditure at the national level. There is a considerable interest in expenditure data at the national level from many different potential users. This metadata item is based on relevant sections of the Australian Bureau of Statistics (ABS) Economic Type Framework (ETF) of the Government Finance Statistics (GFS) Classifications. The GFS summarises the broad reporting requirements of the government sector for Public Finance Statistics. As part of the reporting requirements for Public Finance Statistics, governments need to obtain certain information from funded organisations. This metadata item is presented in the interests of facilitating reporting. The ETF is based on established accounting principles and specifies an operating statement, cash flow statement, reconciliation statement, supplementary statement, intra-unit transfers other than revaluations and accrued transactions, revaluations and other changes in the volume of assets and, a balance sheet. |