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Note 3.2: Net Cash Appropriation Arrangements





Total comprehensive income/(loss) less depreciation and amortisation expenses previously funded through revenue appropriations



Plus: depreciation / amortisation expenses previously funded through revenue appropriation



Plus: depreciation of right-of-use assets



Less: principal repayments - leased assets



Total comprehensive income / (loss) - as per the Statement of Comprehensive Income



Note that from 2010-11, the Government introduced net cash appropriation arrangements and in respect of the NLA as a collection institution, revenue appropriations for depreciation expenses for the National Collections were ceased. The NLA instead received a separate Collection Development Acquisition Budget provided through an equity appropriation to fund additions to the National Collection.

The inclusion of depreciation/amortisation expenses related to right-of-use assets and the lease liability principal repayment amount reflects the cash impact on implementation of AASB 16 Leases, it does not directly reflect a change in appropriation arrangements.