Identifying and definitional attributes | |
Metadata item type: | Data Element |
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Short name: | Capital expenditure—gross (expenditure on non-financial assets) |
METEOR identifier: | 305319 |
Registration status: | Housing assistance, Retired 01/05/2013 |
Definition: | Total expenditure on non-financial assets (Economic Type Framework Classification code 222). |
Data element concept attributes | |
Identifying and definitional attributes | |
Data element concept: | Housing assistance agency—gross capital expenditure (expenditure on non-financial assets) |
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METEOR identifier: | 305316 |
Registration status: | Housing assistance, Standard 10/02/2006 |
Definition: | Net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. |
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 Economic Type Framework Classification (ETF) within the Australian Bureau of Statistics (ABS) Australian System of Government Finance Statistics (GFS). The GFS summarises the broad reporting requirements of government bodies for Public Sector Accounts. As part of these reporting requirements, 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. |
Object class: | Housing assistance agency |
Property: | Gross capital expenditure |
Source and reference attributes | |
Submitting organisation: | National Housing Data Development Committee |
Origin: | Australian Bureau of Statistics 2005. Australian System of Government Finance Statistics: Concept, Sources and Methods (Cat. no. 5514.0). Viewed 13 October 2005. National Community Services Data Dictionary Version 2 |
Value domain attributes | |
Identifying and definitional attributes | |
Value domain: | Total Australian currency N[N(9)] |
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METEOR identifier: | 270772 |
Registration status: | Housing assistance, Standard 01/03/2005 Health, Standard 04/08/2016 |
Definition: | Total number of Australian dollars. |
Representational attributes | ||
Representation class: | Total | |
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Data type: | Currency | |
Format: | N[N(9)] | |
Maximum character length: | 10 | |
Unit of measure: | Australian currency (AU$) |
Data element attributes | |
Collection and usage attributes | |
Guide for use: | Fixed assets are durable goods intended to be employed in the production process for longer than a year. Includes net expenditure on mineral deposits, timber tracts and similar non-reproducible tangible assets and on intangible assets such as patents and copyrights. Expenditure on non-financial assets includes: purchase of new non-financial assets, purchases of second-hand non-financial assets and sales of non-financial assets which relates mainly to the disposal of previously rented dwellings, non-residential buildings, used plant and equipment and the sale of land (including the sale of residential leases in the ACT) and expenditure on new dwellings. |
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Collection methods: | Measurement on an accrual accounting basis is preferred to measurement on a cash accounting basis. This metadata item is typically measured for a financial year (1 July to 30 June the following year). |
Source and reference attributes | |
Submitting organisation: | Australian Institute of Health and Welfare |
Origin: | 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 | |
Related metadata references: | Supersedes Housing assistance agency—gross capital expenditure (expenditure on non-financial assets), total Australian currency N[N(9)] Housing assistance, Superseded 10/02/2006 Is used in the formation of Housing assistance agency—gross capital expenditure, total Australian currency N[N(9)] Housing assistance, Superseded 01/05/2013 |