Identifying and definitional attributes
|Metadata item type:||Data Element|
|Short name:||Recurrent expenditure (depreciation and amortisation)|
|Definition:||Total expenditure on depreciation and amortisation (Economic Type Framework Classification code 123).|
|Data Element Concept:||Housing assistance agency—recurrent expenditure (depreciation and amortisation)|
Value domain attributes
|Maximum character length:||10|
|Unit of measure:||Australian currency (AU$)|
|Unit of measure precision:||0|
Data element attributes
Collection and usage attributes
|Guide for use:|
Depreciation usually relates to non-current tangible assets which are written off because they wear out or become obsolete and includes the calculation of depreciation of stock. Depreciation is usually calculated as per the Australian Accounting Standards at the 1/50th rate.
Amortisation usually relates to consumption of non-produced assets.
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.
|Related metadata references:|
Supersedes Housing assistance agency—recurrent expenditure (depreciation and amortisation), total Australian currency N[N(9)]
Is used in the formation of Housing assistance agency—recurrent expenditure, total Australian currency N[N(9)]
Is used in the formation of Service provider organisation—total recurrent housing expenses, total Australian currency N[N(8)].NN