With the exception of the amendment in the accounting policy referred to in note 1.2, the accounting policy has been consistently applied in all material respects. 1.2 Income acknowledgment in general As opposed to the Department's financial year private radio communication licence fees are levied for a calendar year.
All income is brought to account on the cash basis.
The effect of the amendment is shown in notes 3.1, 6.1 and 9.1. The Department decided to change this accounting policy in order not to account for income in respect of licences that are not yet issued, as was the effect of the previous accounting treatment of private radio communication licence fees. This change in accounting policy also has the effect that all income is now accounted for on a similar basis, being the cash basis. Comparative information has not been restated because it has already been reported in Parliament and the Department is of the opinion that the restatement of unappropriated income at the beginning of the year may lead to confusion. The information necessary for the calculation of the restatement is also not readily available, All private radio communication debtors outstanding as at 31 March 1996, except those amounts that were received during the current financial year, were written back to income, in compliance with the new accounting policy.