Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p12
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 33853–37283

information technology equipment classified as property, plant and equipment.

                                Exclude: information technology that is treated as an intangible asset for accounting purposes. Report this as intangible assets (item 9).

Item 8.1.1                      Report 'work in progress' information technology equipment classified as property, plant and equipment.

                                Item 8.1.1 is a derived item. Report 'work in progress' information technology equipment classified as property, plant and equipment in item 8.1.1 as the sum of item 8.1.1.1 and item 8.1.1.2.

Item 8.1.1.1                    Report 'work in progress' information technology equipment classified as hardware and software application costs.

Item 8.1.1.2                    Report 'work in progress' information technology equipment classified as development and other on-going costs.

Item 8.1.2                      Report 'in use' information technology equipment classified as property, plant and equipment.

                                Item 8.1.2 is a derived item. Report 'in use' information technology equipment classified as property, plant and equipment in item 8.1.2 as the sum of item 8.1.2.1 and item 8.1.2.2.

Item 8.1.2.1                    Report 'in use' information technology equipment classified as hardware and software application costs.

Item 8.1.2.2                    Report 'in use' information technology equipment classified as development and other on-going costs.

Item 8.1.3                      Report any other information technology equipment classified as property, plant and equipment that is not 'work in progress' information technology equipment or 'in use' information technology equipment.

                                Item 8.1.3 is a derived item.  Report the value of other information technology equipment classified as property, plant and equipment that is not 'work in progress' information technology equipment or 'in use' information technology equipment in item 8.1.3 as item 8.1 less the sum of item 8.1.1 and item 8.1.2.

Item 8.2                        Report any other property, plant and equipment not reported in item 8.1.

                                Item 8.2 is a derived item.  Report the value of other property, plant and equipment in item 8.2 as item 8 less item 8.1.

Item 8.2.1                      Report property.

Item 8.2.2                      Report plant and equipment other than information technology equipment reported in item 8.1.

    9.             Total intangible assets and goodwill

Item 9 collects information on the value of intangible assets and goodwill.

Exclude assets due from related parties. Report these in items 12 and 13.

Column 1   Report the value gross of any accumulated amortisation and/or impairment.

           SBR: submit column 1 with accounting type of debit (assets).

Column 2   Report the value of accumulated amortisation for intangible assets with a finite life, impairment for intangible assets with an infinite life, and impairment for goodwill.

           SBR: submit column 2 with accounting type of credit (liabilities).

Column 3   Report the value net of accumulated amortisation and/or impairment.

           Column 3 is a derived item. Report the value of in column 3 as the value of column 1 less the value of column 2.

           SBR: submit column 3 with accounting type