Housing assistance agency—recurrent expenditure (non-employee expenses), total Australian currency N[N(9)]

Identifying and definitional attributes

• Housing assistance, Retired 01/05/2013

Value domain attributes

Representational attributes

Data element attributes

Collection and usage attributes

Non-employee expenses include: provision for doubtful debts, bad debts written off (not previously provided), benefits to households in goods and services, production tax expenses and other non-employee expenses, e.g. purchase of goods and services by general government and public enterprises and from abroad, rentals for the use of buildings or the right to use copyrights, patents, trademarks, etc., supplies and services expenses, for example property management costs such as the amount payable to local government or equivalent authority for rates for housing rental properties.

Non-employee expenses exclude: depreciation and amortisation expenses (123), purchases which are charged to capital works (e.g. own-account construction) and interest and finance lease payments.

Measurement on an accrual accounting basis is preferred to measurement on a cash accounting basis.

Expenditure is usually measured for an accounting period, typically a financial year (1 July to 30 June the following year).

Source and reference attributes

Australian Bureau of Statistics 2005. Australian System of Government Finance Statistics: Concept, Sources and Methods (Cat. no. 5514.0). Viewed 13 October 2005.

Relational attributes