PET - Plain English Taxonomy

Attribute:	BSAO17602
Concept:	Assets Plant And Equipment Excluding IT Amount
Label:	Fixed Assets - Plant and Equipment
Concept Guidance:	This is the value of plant and equipment held by the reporting party as at the relevant date in accordance with the classification and measurement basis defined by the accounting standards. This item excludes all Information technology costs, both tangible and intangible.
Form-Specifc Guidance:	Includes furniture, equipment (excluding information technology), re-modelling costs to existing premises, and interest capitalised during the period of construction of buildings in accordance with AASB 116.

Dimensions

Dimension	Member	Description
AssetImpairmentValueTypeDimension	(Gross)	This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated. The information reported is in relation to the value of the asset or liability before allowing for the relevant adjustments.
TransactionIntentDimension	(Operational)	The intent of the transaction being entered into by the reporting entity. Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.

Dimension

Member

Description

AssetImpairmentValueTypeDimension

(Gross)

This dimension categorises the reported data according to the accounting valuation scenario, in relation to impairment, under which the reported value was calculated.
The information reported is in relation to the value of the asset or liability before allowing for the relevant adjustments.

TransactionIntentDimension

(Operational)

The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred principally for use within the operations of the business and with no profit-taking motive.