Annual Report - COMPLETE - Australian Crime Commission

Note 8: Non-Financial Assets (continued)
Note 8D: Analysis of Property, Plant, Equipment and Intangibles
TABLE A: Reconciliation of the opening and closing balances of property, plant and equipment
and intangibles
As at 1 July 2003
Item Buildings -
Leasehold
Improvements
114 I ACC ANNUAL REPORT 2003–04
Property,
Plant &
Equipment
Computer
Software
TOTAL
$ $ $ $
Gross book value 4,854,778 6,172,001 1,285,655 12,312,434
Accumulated depreciation/
amortisation - (294,067) (206,272) (500,339)
Net book value 4,854,778 5,877,934 1,079,383 11,812,095
Additions by
Purchases 495,002 1,168,834 15,626 1,679,462
Net revaluation
increment/(decrement)
- - - -
Depreciation/amortisation
expense
(1,322,835) (2,896,848) (677,141) (4,896,824)
Recoverable Amount write-downs - (81,899) - (81,899)
Disposals (227,737) (45,370) - (273,107)
Other disposals - - - -
As at 30 June 2004
Gross book value 5,046,131 7,248,455 1,301,281 13,595,867
Accumulated
depreciation/amortisation
(1,246,923) (3,225,804) (883,413) (5,356,140)
Net book value 3,799,208 4,022,651 417,868 8,239,727
TABLE B: Assets held under finance lease
Item Buildings -
Leasehold
Improvements
Property,
Plant &
Equipment
Computer
Software
TOTAL
$ $ $ $
As at 30 June 2004
Gross value - 1,123,469 - 1,123,469
Accumulated
depreciation/amortisation
- (866,901) - (866,901)
Net book value
As at 1 July 2003
- 256,568 - 256,568
Gross value - 1,123,469 - 1,123,469
Accumulated
depreciation/amortisation
- (286,854) - (286,854)
Net book value - 836,615 - 836,615
All assets under financial arrangements are included in Table A and B above.