PET - Plain English Taxonomy

Attribute:	BSAO27504
Concept:	Assets Information Technology Equipment Amount
Label:	Information technology equipment
Concept Guidance:	This is the value of assets classified as information technology held by the entity. This item is to be determined in accordance with Accounting Standards AASB 116.
Form-Specifc Guidance:	Exclude: assets acquired or held for sale. Report these assets as non-current assets and disposal groups classified as held for sale (item 10.9). Exclude: information technology equipment treated as an intangible asset for accounting purposes. Report as an intangible asset (item 9).

Dimensions

Dimension	Member	Description
AccumulatedDepreciationAndOrAmortisationAndOrImpairmentDimension	(Gross)	The information reported is adjusted for any accumulated depreciation and or amortisation and/or impairment. 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.
CompletionStatusDimension	(InUse)	Information in relation to the status of completion of an activity or an asset. Information in relation to an asset that is deemed in use in the production process as at the reporting date. This is to be applied in accordance with the relevant accounting standards.
CounterpartyRelationshipTypeDimension	(NonIntraGroupDomestic)	This dimension categorises reported information based on the type of relationship between two or more counterparties or based on the level of entity consolidation. The information reported is in relation to non-intra-group transactions or positions where the counterparty is not a related party of the authorised deposit-taking institution (ADI) or registered financial corporation (RFC) at the domestic books level.
TypesOfExpensesDimension	(DevelopmentAndOtherOnGoingCosts)	This dimension categorises the reported data according to the different types of expenses. The information reported is in relation to labour and overhead costs for software development, hardware installation costs and associated overheads that are carried out internally.