PET - Plain English Taxonomy

Attribute: BSAO17465
Label: Fixed Assets - Information Technology - Development and Other On Costs
Concept Guidance:
This is the value of assets classified as information technology held by the reporting party as at the relevant date. This item is to be determined in accordance with accounting standards. For the purpose of this item only report the value of development and other on costs. These costs typically include, but are not limited to, those associated with software development, hardware installation, and relevant overheads. 
Dimension Member Description
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 that has been calculated before allowing for any adjustment to the value of the asset or liability in accordance with treatment permitted under accounting standards or prudential standards.
Information in relation to the status of completion of an activity or an asset.
Information in relation to an activity, or asset, that is defined as work in progress (under development and not yet ready for sale or use) as at the reporting date. This is to be applied in accordance with accounting standards where applicable.
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.