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Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally

Australian Government - Department of Foreign Affairs and Trade

Advancing the interests of Australia and Australians internationally

Note 28: Net Cash Appropriation Arrangements

2012
2011
$’000
$’000
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations1
77,228
9,058
Plus: depreciation/amortisation expenses previously funded through revenue appropriation2
(69,126)
(69,477)
Total comprehensive income (loss) - as per the Statement of Comprehensive Income
8,102
(60,419)
1. From 2010-11, the Government introduced net cash appropriation arrangements, where revenue appropriations for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required.
2. Total Depreciation/Amortisation expense as per the Statement of Comprehensive Income is $91,587 (2011: $92,993). Depreciation/Amortisation related to the Overseas Property Special Account of $22,461 (2011: $23,516) has been excluded from this note in accordance with Finance Brief 39.

Department of Foreign Affairs and Trade