to and forming part of the financial statements for the period ended 30 June 2014 Note 7: Non-Financial Assets (continued) Note 7B: Reconciliation of the Opening and Closing Balances of Infrastructutre, Plant and Equipment 2013 Computer, plant and equipment $’000 $’000 Total $’000 As at 1 July 2012 Gross book value 606 5,577 6,183 Accumulated depreciation and impairment (201) (559) (760) Net book 1 July 2012 405 5,018 5,423 Additions: By purchase 20 267 287 Revaluations recognised in other comprehensive income 32 3 35 Depreciation/Amortisation expense (152) (558) (710) Disposals: Other (1) – (1) Net book 30 June 2013 304 4,730 5,034 Net book as of 30 June 2013 represented by: Gross book value 304 4,730 5,034 Accumulated depreciation and impairment – – – 304 4,730 5,034
Notes to and forming part of the financial statements for the period 30 June 2014 Note 7: Non-Financial Assets (continued) Note 7D: Reconciliation of the Opening and Closing Balances of Intangibles 2013 software internally – in progess $’000 software – in use $’000 – intellectual property $’000 Total $’000 As at 1 July 2012 Gross book value 166 784 – 950 Accumulated amortisation and impairment – (43) – (43) Net book value 1 July 2012 166 741 – 907 Additions: By purchase or internally customised – 181 – 181 Amortisation – (195) – (195) Work-in-progress transfer (166) 166 – – Net book value 30 June 2013 – 893 – 893 Net book value as of 30 June 2013 represented by: Gross book value – 1,131 – 1,131 Accumulated amortisation and impairment – (238) – (238) – 893 – 893 2014 $’000 2013 $’000 Note 7E: Non-Financial Assets Prepayments 162 100 other non-financial assets 162 100 Total other non-financial assets – are expected to be recovered in: No more than 12 months 155 99 More than 12 months 7 1 Total other non-financial assets 162 100 No indicators of impairment were found for other non-financial assets.
to and forming part of the financial statements for the period ended 30 June 2014 $’000 1 year $’000 1 to 2 $’000 2 to 5 $’000 > 5 $’000 Total $’000 Trade creditors and accruals – 17 – – – 17 – 17 – – – 17 $’000 1 year $’000 1 to 2 $’000 2 to 5 $’000 > 5 years $’000 Total $’000 Trade creditors and accruals – – – – – – Total – – – – – – 2014 $’000 2013 $’000 Financial Assets financial assets as per schedule of administered assets and liabilities: 17 – Less: non-financial instrument components – – Total non-financial instrument components – – Total financial assets as per financial instruments note 17 – year
Notes to and forming part of the financial statements for the period ended 30 June 2014 Note 27: Reporting of Outcomes (continued) Note 27B: Major Classes of Departmental Expense, Income, Assets and Liabilities by Outcome Outcome 1 2014 $’000 2013 $’000 2014 $’000 2013 $’000 Expenses Employee benefits 15,855 16,384 15,855 16,384 Supplier 8,228 8,547 8,228 8,547 Depreciation and Amortisation 978 905 978 905 2 2 2 2 Total 25,063 25,838 25,063 25,838 Income Sales of goods and services 5,140 6,017 5,140 6,017 Revenue from Government 18,092 17,979 18,092 17,979 Rental income 900 882 900 882 Other gains 68 71 68 71 Total 24,200 24,949 24,200 24,949 Assets Cash and cash equivalents 8,835 1,045 8,835 1,045 Trade and other receivables 681 6,730 681 6,730 Other financial assets 286 – 286 – Infrastructure, plant and equipment 4,430 5,034 4,430 5,034 Intangibles 804 893 804 893 non-financial assets 162 100 162 100 Total 15,198 13,802 15,198 13,802 Liabilities Suppliers 1,724 1,660 1,724 1,660 incentives 3,962 4,529 3,962 4,529 Employee provisions 3,374 3,804 3,374 3,804 Other provisions and payables 6,253 3,336 6,253 3,336 Total 15,313 13,329 15,313 13,329 Outcome 1 is described in Note 1.1. Net costs shown included intra-government costs that were eliminated in calculating the actual Budget Outcome. Refer to Outcome 1 Resourcing Table on page 130 of this Annual Report.