Identifying and definitional attributes | |
Metadata item type: | Data Element Concept |
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Synonymous names: | Depreciation expenses |
METEOR identifier: | 359956 |
Registration status: | Health!, Superseded 01/04/2009 |
Definition: | Expenses of an organisation relating to consumption of fixed capital (depreciation). |
Organisation—depreciation expenses
Data Element Concept Attributes
Object Class attributes
Identifying and definitional attributes
Object class: | Organisation |
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Definition: | The smallest type of accounting unit within a management unit within a State or Territory of Australia which controls its productive activities and for which a specified range of detailed data is available, at least on an annual basis, thus enabling measures such as value added to be calculated. |
Specialisation of: | Organisation |
Source and reference attributes | |
Reference documents: | Australian Bureau of Statistics 2002. Standard Economic Sector Classifications of Australia (SESCA). ABS cat. no. 1218.0. Canberra: ABS. |
Property attributes
Identifying and definitional attributes
Property: | Depreciation expenses |
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Definition: | Expenses of an organisation consisting of consumption of fixed capital (depreciation). |
Property group: | Financial characteristics |
Data element concept attributes
Relational attributes
Related metadata references: | Has been superseded by Organisation—capital consumption expenses Health!, Standard 01/04/2009 |
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Data Elements implementing this Data Element Concept: | Organisation—depreciation expenses, total Australian currency NNNNN.N Health!, Superseded 01/04/2009 |
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