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Note 24: Net cash appropriation arrangements

  2013 $’000 2012 $’000
1. From 2010-11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation / amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations 1 1,165 (194)
Plus: depreciation / amortisation expenses previously funded through revenue appropriation (737) (777)
Total comprehensive income (loss) - as per the statement of comprehensive income 428 (971)
Last reviewed: 
11 May 2018