Organisation—revenue

Metadata item type:Data Element Concept
Synonymous names:Revenue
METeOR identifier:357503
Registration status:Health, Standard 05/12/2007
ACT Health, Final 09/08/2018
Definition:Revenue of an organisation relating to patient fees, recoveries and other revenue.

Object Class attributes

Identifying and definitional attributes

Object class:Organisation
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.

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:Revenue
Definition:Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of names including sales, fees, interest, dividends and royalties.
Property group:Financial characteristics

Source and reference attributes

Submitting organisation:Health Expenditure Advisory Committee
Origin:

ABS 2003. Australian System of Government Finance Statistics: Concepts, Sources and Methods (Cat. no. 5514.0.55.001) EMBARGO: 11:30 AM (CANBERRA TIME) 10/10/2003.

Australian Accounting Standards Board 118, July 2007, <www.aasb.com.au>.

Data element concept attributes

Relational attributes

Data Elements implementing this Data Element Concept:

Organisation—revenue, total Australian currency NNNNN.N Health, Standard 05/12/2007
ACT Health, Final 09/08/2018