Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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METEOR identifier: | 352468 |
Registration status: | Health, Standard 05/12/2007 |
Definition: | Expenses of an organisation relating to wages, salaries and supplements, superannuation employer contributions, workers compensation premiums and payouts, purchases of goods and services and consumption of fixed capital (depreciation). |
Organisation—expenses
Data Element Concept Attributes
Object Class attributes
Identifying and definitional attributes
Object class: | Organisation |
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Definition: | The smallest type of accounting unit within a management unit within a State or Territory of Australia which controls its productive activities and for which a specified range of detailed data is available, at least on an annual basis, thus enabling measures such as value added to be calculated. |
Specialisation of: | Organisation |
Source and reference attributes | |
Reference documents: | Australian Bureau of Statistics 2002. Standard Economic Sector Classifications of Australia (SESCA). ABS cat. no. 1218.0. Canberra: ABS. |
Property attributes
Identifying and definitional attributes
Property: | Expenses |
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Definition: | Expenses consisting mainly of wages, salaries and supplements, purchases of goods and services and consumption of fixed capital (depreciation). |
Property group: | Financial characteristics |
Source and reference attributes | |
Submitting organisation: | Health Expenditure Advisory Committee |
Reference documents: | Australian Bureau of Statistics 2006. Australian System of Government Finance Statistics: Concepts, sources and methods, 2005. Cat. no. 5514.0.55.001 Canberra: ABS. Australian Accounting Standards Board 1049, September 2006, <www.asb.com.au>. |
Data element concept attributes
Relational attributes
Data Elements implementing this Data Element Concept: | Organisation—expenses, total Australian currency NNNNN.N Health, Standard 05/12/2007 |
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