PET - Plain English Taxonomy

Attribute:	BSAO27508
Concept:	Assets Plant And Equipment Excluding Information Technology Amount
Label:	Plant and equipment other than IT
Concept Guidance:	This is the value of plant and equipment held by the entity excluding all information technology such as devices that have a primary function related to the collection, transfer, storage, or processing of data. This is 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).

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.
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.

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.

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.