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Note 7: Non-Financial Assets

Note 7A: Reconciliation of the opening and closing balances of property, plant and equipment and intangibles.

Reconciliation of the opening and closing balances of property, plant and equipment and intangible for 2020 1

Housing

Containers

Furniture and fittings

Leasehold Improvements

Motor Vehicle and components

IT Equipment

Trademarks

IT Software

Total

$

$

$

$

$

$

$

$

$

As at 1 July 2019

Gross book value

2,035,255

73,024

1,083,193

176,330

3,078,143

2,724,250

16,177

665,668

9,852,040

Accumulated depreciation and impairment

(1,138,883)

(73,024)

(413,987)

(154,029)

(2,706,602)

(2,125,883)

(16,177)

(647,451)

(7,276,036)

Less: Reclassified as assets held for sale

-

-

{631,065}

-

{5,158}

{6,212}

-

-

{642,435}

Net book value 1 July 2019

896,372

-

38,141

22,301

366,383

592,155

-

18,217

1,933,569

Additions

-

-

5,129

-

52,686

251,657

-

63,289

372,761

Depreciation

(48,150)

-

(13,549)

(3,946)

(253,559)

(243,150)

-

(26,613)

(588,967)

Disposals

-

-

-

-

{9,377}

{107}

-

-

{9,484}

Net book value 30 June 2020

848,222

-

29,721

18,355

156,133

600,555

-

54,893

1,707,879

Net book value at 30 June 2020 represented by:

Gross book value

1,530,523

73,024

209,716

176,330

2,261,451

2,859,613

16,177

654,419

7,781,253

Accumulated depreciation, amorisation and impairment

(682,301)

(73,024)

(179,995)

(157,975)

(2,105,318)

(2,259,058)

(16,177)

(599,526)

(6,073,374)

Total as at 30 June 2020

848,222

-

29,721

18,355

156,133

600,555

-

54,893

1,707,879

1 The above table discloses property, plant and equipment not subject to operating leases.

Land is included in housing amounting to $45,000 (2019: $45,000). Depreciation charge for the year relates to continuing operations only.

Note 7B: Reconciliation of the opening and closing balances of property, plant and equipment that are subject to operating leases.

Reconciliation of the opening and closing balance of property, plant and equipment that are subject to operating leases for 2020

Buildings

Total

$

$

As at 1 July 2019

-

-

Gross book value

-

-

Accumulated depreciation and impairment

-

-

Less: Reclassified as assets held for sale

-

-

Net book value 1 July 2019

-

-

Recognition of right of use asset on initial application of AASB 16

1,291,461

1,291,461

Adjusted total as at 1 July 2019

1,291,461

1,291,461

Depreciation on right-of-use assets

(172,195)

(172,195)

Net book value 30 June 2020

1,119,266

1,119,266

Net book value at 30 June 2020 represented by:

Gross book value

1,291,461

1,291,461

Accumulated depreciation and impairment

(172,195)

(172,195)

Total as at 30 June 2020

1,119,266

1,119,266

Carrying amount of right-of-use assets

1,119,266

1,119,266

Note 7C: Reconciliation of the opening and closing balances of property, plant and equipment and intangibles for 2019 1

Housing

Containers

Furniture and fittings

Leasehold Improvements

Motor Vehicle and components

IT Equipment

Trademarks

IT Software

Total

$

$

$

$

$

$

$

$

$

As at 1 July 2018

Gross book value

2,186,138

73,024

1,075,591

176,330

2,950,299

2,281,593

16,177

665,668

9,424,820

Accumulated depreciation and impairment

(1,064,047)

(72,625)

(343,281)

(150,092)

(2,392,814)

(1,965,103)

(16,177)

(589,761)

(6,593,900)

Net book value 1 July 2018

1,122,091

399

732,310

26,238

557,485

316,490

-

75,907

2,830,920

Additions

-

-

7,602

-

127,844

460,534

-

-

595,980

Depreciation

(74,836

(399)

(70,706)

(3,937)

(313,788)

(160,780)

-

(57,690)

(682,136)

Transfer to assets held for sale

-

-

(631,065)

-

(5,158)

(6,212)

-

-

(642,435)

Disposals

(150,883)

-

-

-

-

{17,877}

-

-

{168,760}

Net book value 30 June 2019

896,372

-

38,141

22,301

366,383

592,155

-

18,217

1,933,569

Net book value at 30 June 2019 represented by:

Gross book value

2,035,255

73,024

1,083,193

176,330

3,078,143

2,724,250

16,177

665,668

9,852,040

Accumulated depreciation, amorisation and impairment

(1,138,833)

(413,987)

(154,029)

(2,706,602)

(2,125,883)

(16,177)

(647,451)

(7,276,036)

Less: Reclassified as assets held for sale

-

(73,024)

(631,065)

-

(5,158)

(6,212)

-

-

(642,435)

Total as at 30 June 2019

896,372

-

38,141

22,301

366,383

592,155

-

18,217

1,933,569

1 The Group has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.