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Note 5.4: Net cash appropriation arrangements

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  2016 2015
  $'000 $'000
Total comprehensive income (loss) less depreciation/amortisation expenses previously funded through revenue appropriations1 14,548 9,272
Depreciation/amortisation expenses previously funded through revenue appropriation1, 2 (27,170) (23,865)
Changes in asset revaluation surplus/(deficit) (1,653) (94)
Total comprehensive (loss) attributable to the Australian Government (14,275) (14,687)


1 From 2010–11, the Government introduced net cash appropriation arrangements, in which appropriation for depreciation/amortisation expenses ceased. Entities now receive a separate capital budget provided through equity appropriations (refer to statement of changes in equity). Capital budgets are to be appropriated in the period that cash payment for capital expenditure is required.

2 This amount varies from the depreciation and amortisation expense shown in the statement of comprehensive income by $0.077m (2015:$0.111m) and represents the portion of depreciation and amortisation that has been cost-recovered through external income-generating activities of the Department (refer Note 3.2A).

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