Go to top of page
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.