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Organisation—capital consumption expenses, total Australian currency NNNNN.N

Identifying and definitional attributes

Metadata item type:Help on this termData Element
Short name:Help on this termCapital consumption expenses
METeOR identifier:Help on this term376399
Registration status:Help on this termHealth, Standard 01/04/2009
ACT Health, Final 09/08/2018
Definition:Help on this termExpenses of an organisation consisting of consumption of fixed capital (depreciation), in Australian currency.
Data Element Concept:Organisation—capital consumption expenses

Value domain attributes

Representational attributes

Representation class:Help on this termTotal
Data type:Help on this termCurrency
Format:Help on this termNNNNN.N
Maximum character length:Help on this term6
Unit of measure:Help on this termAustralian currency (AU$)

Source and reference attributes

Submitting organisation:Help on this termHealth Expenditure Advisory Committee

Data element attributes

Collection and usage attributes

Guide for use:Help on this term

Data are collected and nationally collated for the reporting period - the financial year ending 30th June each year.

Depreciation expenses are to be reported in millions to the nearest 100,000 e.g. $4,064,000 should be reported as $4.1 million.

When revenue from transactions are offset against expenses from transactions, the result equates to the net operating balance in accordance with Australian Accounting Standards Board 1049 (September 2006).

Depreciation represents the expensing of a long-term asset over its useful life and is related to the basic accounting principle of matching revenue and expenses for the financial period. Depreciation charges for the current financial year only should be shown as expenditure. Where intangible assets are amortised (such as with some private hospitals) this should also be included in recurrent expenditure.

Collection methods:Help on this term

Depreciation expenses are to be reported for the Health industry relevant organisation type and Type of health and health related functions data elements.

Health industry relevant organisation type

State and territory health authorities are NOT to report the following codes:

Codes 106–109; 111; 115–119; 123; 201 and 203

Type of health and health related functions

State and territory health authorities are NOT to report the following codes:

Codes 199; 299; 303–305; 307; 499; 503–504; 599; 601–603; 688; 699

Comments:Help on this termIn accounting terms, expenses are consumptions or losses of future economic benefits in the form of reductions in assets or increases in liabilities of the entity (other than those relating to distributions to owners) that result in a decrease in equity or net worth during the reporting period.

Source and reference attributes

Submitting organisation:Help on this termHealth Expenditure Advisory Committee
Origin:Help on this term

Australian Bureau of Statistics: Government Finance Statistics 1998, Cat. No. 5514.0.

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.aasb.com.au>

Relational attributes

Related metadata references:Help on this term

Supersedes Organisation—depreciation expenses, total Australian currency NNNNN.N Health, Superseded 01/04/2009

Is used in the formation of Organisation—expenses, total Australian currency NNNNN.N Health, Standard 05/12/2007, ACT Health, Final 09/08/2018

Implementation in Data Set Specifications:Help on this term

Government health expenditure organisation expenditure capital consumption data element cluster Health, Superseded 04/12/2013

Government health expenditure organisation expenditure capital consumption data element cluster Health, Standard 04/04/2013
ACT Health, Final 09/08/2018

Government health expenditure organisation expenditure data element cluster Health, Superseded 04/12/2013

Government health expenditure organisation expenditure data element cluster Health, Standard 04/12/2013
ACT Health, Final 09/08/2018

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