Appendices

The appendixes provide detailed information on staffing and other matters relevant to the our business, including Financial Statements

Appendix B: Financial statements

Note 6. Non-financial assets

AUSTRALIAN PUBLIC SERVICE COMMISSION NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2008
  2008 $´000 2007 $´000
6a Land and buildings
Leasehold improvements:    
Gross carrying value (at fair value) 4,017 3,483
Accumulated depreciation (532) (404)
Total leasehold improvements 3,485 3,079
Total Land and buildings (non-current) 3,485 3,079
  2008 $´000 2007 $´000

All revaluations are conducted in accordance with the revaluation policy stated at Note 1. Land and buildings, infrastructure, plant and equipment were formally valued at fair value by the Australian Valuation Office as at 30 June 2004. All assets acquired since 1 July 2004 are at cost, which is materially reflective of their fair value.

No indicators of impairment were found for land and buildings, infrastructure, plant and equipment.
6b Infrastructure, plant and equipment
Gross carrying value (at fair value) 3,844 3,428
Accumulated depreciation (1,783) (1,281)
Total infrastructure, plant and equipment (non-current) 2,061 2,147
  2008 $´000 2007 $´000
All intangible assets are measured at cost.
6c Intangibles
Software – purchased:    
  • In use
 87 61
  • Accumulated amortisation
 (62) (46)
Total software – purchased 25 15
Software – internally developed:    
  • In use
 961 331
  • In progress
 93 213
  • Accumulated amortisation
 (211) (73)
Total software – internally developed 843 471
Intellectual property:    
  • In use
 1,134 1,084
  • In progress
 - 25
  • Accumulated amortisation
 (935) (662)
Total Intellectual property 199 447
Total intangibles (non-current) 1,067 933
6d Analysis of property, plant, equipment and intangibles
TABLE A – Reconciliation of the opening and closing balances of property, plant and equipment and intangibles (2007-08)
Item Buildings leasehold improvements
$´000		 Other infrastructure plant & equipment
$´000		 Computer software purchased
$´000		 Computer software internally developed
$´000		 Intellectual property
$´000		 Total intangibles
$´000		 Total
$´000
As at 1 July 2007
Gross book value 3,483 3,428 61 544 1,109 1,714 8,625
Accumulated depreciation / amortisation (404) (1,281) (46) (73) (662) (781) (2,466)
Net book value 1 July 2007 3,079 2,147 15 471 447 933 6,159
Additions
  • By purchase
 714 410 26 509 43 578 1,702
  • By finance lease
 - 238 - - - - 238
Depreciation / amortisation expense (308) (726) (16) (137) (291) (444) (1,478)
Disposals
  • By finance lease
 - (3) - - - - (3)
  • Other disposals
 - (5) - - - - (5)
Net book value 30 June 2008 3,485 2,061 25 843 199 1,067 6,613
Represented by:
  • Gross book value
 4,017 3,844 87 1,054 1,134 2,275 10,136
  • Accumulated depreciation / amortisation
 (532) (1,783) (62) (211) (935) (1,208) (3,523)
Net book value 30 June 2008 3,485 2,061 25 843 199 1,067 6,613
TABLE B – Reconciliation of the opening and closing balances of property, plant and equipment and intangibles (2006-07)
Item Buildings leasehold improvements
$´000		 Other infrastructure plant & equipment
$´000		 Computer software purchased
$´000		 Computer software internally developed
$´000		 Intellectual property
$´000		 Total intangibles
$´000		 Total
$´000
As at 1 July 2006
Gross book value 1,495 1,584 52 126 955 1,133 4,212
Accumulated depreciation / amortisation (667) (850) (36) (40) (409) (485) (2,002)
Net book value 1 July 2006 828 734 16 86 546 648 2,210
Additions
  • By purchase
 2,595 1,750 11 418 154 583 4,928
  • By finance lease
 - 385 - - - - 385
Depreciation / amortisation expense (344) (636) (12) (33) (253) (298) (1,278)
Disposals
  • By finance lease
 - (30) - - - - (30)
  • Other disposals
 - (56) - - - - (56)
Net book value 30 June 2007 3,079 2,147 15 471 447 933 6,159
Represented by:              
  • Gross book value
 3,483 3,428 61 544 1,109 1,714 8,625
  • Accumulated depreciation / amortisation
 (404) (1,281) (46) (73) (662) (781) (2,466)
Net book value 30 June 2007 3,079 2,147 15 471 447 933 6,159
  2008 $´000 2007 $´000
All inventories are current assets.
6e Inventories
Inventories held for distribution 187 206
Total inventories 187 206
  2008 $´000 2007 $´000
All prepayments paid are current assets.
6f Prepayments paid
Prepayments paid 544 567

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Notes

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18

Appendices

A B C D E F G H