Implementation in Data Set Specifications: | Indigenous Community Housing DSS 2018-Housing assistance, Standard 10/05/2019 Implementation start date: 01/07/2018 DSS specific information: For the purposes of this collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of existing dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production process for longer than a year. Includes: fixed assets constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Record unknown values as ‘U’. Organisation file cluster (Indigenous community housing)Housing assistance, Superseded 01/05/2013 DSS specific information: In the Indigenous Community Housing collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of exisiting dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production proess for longer than a year. Includes: fixed assets constructed constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Organisation file cluster (Indigenous community housing)Housing assistance, Superseded 01/05/2013 DSS specific information: In the Indigenous Community Housing collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of exisiting dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production proess for longer than a year. Includes: fixed assets constructed constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Organisation file cluster (Indigenous community housing)Housing assistance, Superseded 01/05/2013 DSS specific information: In the Indigenous Community Housing collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of existing dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production proess for longer than a year. Includes: fixed assets constructed constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Organisation file cluster (Indigenous community housing)Housing assistance, Superseded 30/08/2017 Indigenous, Standard 01/05/2013 DSS specific information: In the Indigenous Community Housing (ICH) collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of existing dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production process for longer than a year. Includes: fixed assets constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Organisation file cluster (Indigenous community housing)Housing assistance, Standard 30/08/2017 DSS specific information: In the Indigenous Community Housing (ICH) collection, capital expenditure is defined according to the following parameters: Include: - Total expenditure on non-financial assets defined as net expenditure on new and second-hand fixed assets, land and intangible assets excluding capitalised interest. Fixed assets are durable goods intended to be employed in the production process for longer than a year. Expenditure on non-financial assets includes:
- Total expenditure on purchases of existing dwellings.
- Total expenditure on purchases of new non-financial assets:
- The purchase of assets intended to be used in the production process for longer than a year. Includes: fixed assets constructed on own account, valued at cost of materials, capitalised salaries and wages, reimbursements received by public authorities for amounts spent on capital works while acting as an agent for other government and private bodies.
- Total expenditure on purchases of second-hand non-financial assets:
- The purchase of assets which have been previously used in production in the country.
- Total expenditure on sales of non-financial assets:
- The disposal of previously rented dwellings, non-residential buildings, used plant and equipment. Refers to the sale of land (including the sale of residential leases in the ACT). The sale of land and buildings as a package is treated as sales of fixed assets unless a separate value can be determined for the land component. Also refers to the outright sales of intangible assets and disposal of motor vehicles.
- Total expenditure on assets acquired under finance leases defined as assets acquired under leases and other arrangements, which effectively transfer most of the risks and benefits associated with ownership of the leased property from the lessor to the lessee.
Exclude: - Expenditure on the acquisition of financial assets
- Second-hand assets imported into the country for the first time which are regarded as new.
- Assets acquired under finance lease arrangements.
- From total expenditure on purchases of new non-financial assets:
- Capitalised interest;
- Houses built for sale; and
- Assets acquired under finance lease arrangements.
Unknown dollar values are recorded as "U". |
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