PET - Plain English Taxonomy

Attribute: BSAO17471
Concept:
Label: Accumulated depreciation/impairment: Fixed Assets - Information Technology
Concept Guidance:
This is the value, as at the relevant date, for accumulated depreciation/impairment in total for all information technology assets except when it is treated as an intangible for accounting purposes for example, in audited financial statements. 
Dimensions
Dimension Member Description
(Depreciation)
This dimension identifies the type of impairment
The value reported relates to the amount of depreciation, or amortisation, accumulated against an asset, or group of assets, as determined in accordance with accounting standards.Depreciation, or amortisation, is the systematic allocation of the depreciable amount of an asset over its useful life.
(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.