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Definition

Depreciation charges measured in Australian dollars for a financial year.

Components

Data Element (this item)

Representation

This representation is based on the value domain for this data element, more information is available at " Total Australian currency N[N(8)] ".
Data Type Currency
Format N[N(8)]
Maximum character length 9

Comments

Guide for use:

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.

Origin:
National Health Data Committee

Comments:

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.

References

Related content

Relation Count
Inclusion in Data Set Specifications 20
Inclusion in Data Distributions 0
As a numerator in an Indicator 0
As a denominator in an Indicator 0
As a disaggregation in an Indicator 0