Definition
Components
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Data Element ConceptEstablishment—recurrent expenditure (depreciation)
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Object ClassEstablishment
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PropertyRecurrent expenditure
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Value DomainTotal Australian currency N[N(8)]
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.