Capital expenditure Expenditure by an agency on capital projects, for example, purchasing a building. The Capital-Use Charge is a dividend requirement levied on Commonwealth General Government Sector agencies and authorities. The Capital-Use Charge payment is based on those agencies and authorities Departmental net assets at financial year end. Funding for the Capital-Use Charge is included in agencies and authorities Departmental price of outputs appropriation. Carryovers Carryovers are resources allocated in one year which can be appropriated and spent in some future year.
Cash Cash means cash on hand and cash equivalents.
Cash accounting Cash accounting is an accounting method which records cash receipts, payments and balances and provides reports which show the sources of cash and how cash was used. This is a Budget measure which affects programmes administered in a number of portfolios. Departmental items Assets, liabilities, revenues and expenses which are controlled by the agency in providing it's outputs. Departmental items would generally include computers, plant and equipment assets used by agencies in providing goods and services and most employee expenses, supplier costs and other administrative expenses incurred. Depreciation An expense recognised systematically for the purpose of allocating the depreciable amount of a depreciable asset over its useful life.