Establishment—recurrent expenditure (depreciation) (financial year), total Australian currency N[N(8)]
Identifying and definitional attributes
|Metadata item type:||Data Element|
|Short name:||Recurrent expenditure—depreciation|
|Definition:||Depreciation charges measured in Australian dollars for a financial year.|
|Data Element Concept:||Establishment—recurrent expenditure (depreciation)|
Value domain attributes
|Maximum character length:||9|
|Unit of measure:||Australian currency (AU$)|
Data element attributes
Collection and usage attributes
|Guide for use:|
Record values up to hundreds of millions of dollars. Rounded to the nearest whole dollar.
Depreciation is to be reported by service setting (admitted patient care, residential care, ambulatory care).
For admitted patient care settings, depreciation is to be disaggregated by specialised mental health service program type and specialised mental health service target population, together.
With the long-term trend towards accrual accounting in the public sector, this metadata item will ultimately become significant for public sector establishments. Public sector establishments in some states have adopted modified accrual accounting identifying depreciation only, before reaching full accrual accounting. Depreciation is now reported for most public sector establishments and should be reported as a separate recurrent expenditure.
Depreciation should be identified separately from other recurrent expenditure categories.
Source and reference attributes
|Origin:||National Health Data Committee|
|Related metadata references:|
Supersedes Depreciation, version 1, DE, NHDD, NHIMG, Superseded 01/03/2005.pdf (15.1 KB) No registration status
Has been superseded by Establishment—recurrent expenditure (depreciation) (financial year), total Australian currency N[N(8)]
Is used in the formation of Establishment (community mental health)—recurrent expenditure (non-salary operating costs) (financial year), total Australian currency N[N(8)]
|Implementation in Data Set Specifications:|
All attributes +
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