Organisation—capital consumption expenses, total Australian currency NNNNN.N
Data Element Attributes
Identifying and definitional attributes | |
Metadata item type: | Data Element |
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Short name: | Capital consumption expenses |
METEOR identifier: | 376399 |
Registration status: | Health, Standard 01/04/2009 |
Definition: | Expenses of an organisation consisting of consumption of fixed capital (depreciation), in Australian currency. |
Data Element Concept: | Organisation—capital consumption expenses |
Value Domain: | Total Australian currency NNNNN.N |
Value domain attributes | ||
Representational attributes | ||
Representation class: | Total | |
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Data type: | Currency | |
Format: | NNNNN.N | |
Maximum character length: | 6 | |
Unit of measure: | Australian currency (AU$) |
Source and reference attributes | |
Submitting organisation: | Health Expenditure Advisory Committee |
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Data element attributes | |
Collection and usage attributes | |
Guide for use: | 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. |
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Collection methods: | Depreciation expenses are to be reported for the Health industry relevant organisation type and Typeof 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: | In 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: | Health Expenditure Advisory Committee |
Origin: | 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: | Supersedes Organisation—depreciation expenses, total Australian currency NNNNN.N Health, Superseded 01/04/2009 Has been superseded by Organisation—capital consumption expenses, total millions of Australian currency NNNNN.N Health, Recorded 16/04/2024 Is used in the formation of Organisation—expenses, total Australian currency NNNNN.N Health, Standard 05/12/2007 |
Implementation in Data Set Specifications: | 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 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 |