The Commission manages non-financial assets with a gross value of $13.2 million. This is an increase of $4.6 million on 2016–17 because of office fit-out works and the purchase of furniture and fittings associated with the move of the Commission’s head office. There was also investment in software, largely associated with the redevelopment of APSjobs. All assets the Commission owns, including IT assets, are subject to an annual stocktake to verify the accuracy of our records. Assets are depreciated at rates applicable to each asset class.