Notes to the Financial Statementsfor the year ended 30 June 2006

13. Income from State Government

  1. Service appropriation

     
    2006
    $'000
    2005
    $'000
    Service appropriations are accrual amounts reflecting the net cost of services delivered. The appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the depreciation expense for the year and any agreed increase in leave liability during the year.
    6,733
    4,353

  2. Resources received free of charge

    Determined on the basis of the following estimates provided by agencies:

    State Solicitor’s Office – legal service charges
    Where assets or services have been received free of charge or for nominal cost, the Authority recognises revenues (except where the contributions of assets or services are in the nature of contributions by owners in which case the Authority shall make a direct adjustment to equity) equivalent to the fair value of the assets and/or the fair value of those services that can be reliably determined and which would have been purchased if not donated, and those fair values shall be recognised as assets or expenses, as applicable.

    		  
    1
    16
       
    6,734
    4,369