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Notes to and forming part of the Financial Statements
Note 8: Non-Financial Assets
Note 8A: Leasehold Improvement
|
|
2006 $ |
2005 $ |
| Leasehold Improvements: |
|
|
| - fair value |
452,528 |
450,404 |
| - work in progress |
0 |
0 |
| - accumulated amortisation |
(172,543) |
(82,180) |
| - impairment losses |
0 |
0 |
| Total Leasehold Improvement (non-current) |
279,985 |
368,224 |
Note 8B: Infrastructure, Plant and Equipment
| | |
|---|
| Infrastructure, plant and equipment: |
|
|
| - fair value |
364,172 |
296,941 |
| - accumulated depreciation |
(105,443) |
(34,620) |
| Total Infrastructure, Plant and Equipment (non-current) |
258,729 |
262,321 |
A revaluation of leasehold improvements, infrastructure, plant and equipment to fair value was undertaken by the Australian Valuation Office at 30 June 2005.
Note 8C: Intangibles
| | |
|---|
| Computer Software |
|
|
| Purchased |
192,323 |
544,839 |
| Internally developed |
434,675 |
0 |
| Total computer software |
626,998 |
544,839 |
| Accumulated amortisation - Purchased |
(104,933) |
(268,155) |
| Accumulated amortisation - Internally developed |
(278,373) |
0 |
| Total accumulated amortisation |
(383,306) |
(268,155) |
| Total Intangibles (non-current) |
243,692 |
276,684 |
Note 8D Analysis of Leasehold Improvements, Infrastructure, Plant, Equipment and Computer Software
Table A - Reconciliation of the Opening and Closing Balances of Leasehold Improvements, Infrastructure, Plant and Equipment and Computer Software
| Item |
Leasehold Improvements $ |
Infrastructure, Plant & Equipment $ |
Computer Software $ |
Total $ |
| As at 1 July 2005 |
|
|
|
|
| Gross book value |
450,404 |
296,941 |
544,839 |
1,292,184 |
| Accumulated depreciation/amortisation |
(82,180) |
(34,620) |
(268,155) |
(384,955) |
| Opening net book value |
368,224 |
262,321 |
276,684 |
907,229 |
| Additions: |
|
|
|
|
| By purchase |
2,124 |
67,461 |
85,296 |
154,881 |
| Other additions |
0 |
0 |
0 |
0 |
| Net revaluation increment/(decrement) |
0 |
0 |
0 |
0 |
| Depreciation/amortisation expenses |
(90,363) |
(71,053) |
(118,288) |
(279,704) |
| Recoverable amount write-downs |
0 |
0 |
0 |
0 |
| Disposals: |
|
|
|
|
| Other disposals |
0 |
0 |
0 |
0 |
| As at 30 June 2006 |
|
|
|
|
| Gross book value |
452,528 |
364,402 |
630,135 |
1,447,065 |
| Accumulated depreciation/amortisation |
(172,543) |
(105,673) |
(386,443) |
(664,659) |
| Closing net book value |
279,985 |
258,729 |
243,692 |
782,406 |
Note 8E: Other Non-Financial Assets
|
|
2006 $ |
2005 $ |
| Prepayments |
25,636 |
19,028 |
| Total Other Non-Financial Assets |
25,636 |
19,028 |
| Other non-financial assets are represented by: |
|
|
| Current |
25,636 |
19,028 |
| Non-Current |
0 |
0 |
| Total Other Non-Financial Assets |
25,636 |
19,028 |
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