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.

This may include depreciation of buildings or other depreciation costs.

A building is a rigid, fixed and permanent structure which has a roof (ABS 2011). Building depreciation includes depreciation charges for buildings and fixed fit-out such as items fitted to the building (e.g. lights, partitions etc.).

This item includes charges from public private partnerships (PPP) involving the supply and use of buildings. For this purpose, 'supply' is considered to be the interest payments on the building and 'use' is considered to be the expenditure through the special purpose vehicle. Maintenance and repairs are excluded.

A PPP contract may also include expense for other expenditure such as cleaning or security services. Expenditure relating to these services will be reported under the appropriate category such as Domestic services. Only PPP Interest and Special Purposes Vehicle (SPV) expense should be reported as Depreciation.

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.

National Health Data Committee