Access equipment
This item includes scissor lifts, cherry-pickers, stick booms, knuckle booms, traversing decks and elevating work platforms.
Advertising, marketing and promotional expenses
This item includes all costs incurred by a business for promotional and publicity campaigns aimed at bringing the activities and services of the business to the attention of consumers for the purpose of increasing sales.
Air equipment
This item includes compressors and air tools such as jack hammers and spraying units.
Airport rental
This item refers to motor vehicles that have been hired from businesses located in airport terminals, whether pre-booked or casual hire.
Aluminium scaffolding
This item refers to portable light weight scaffolding that can be easily assembled and disassembled. It is used for low height work.
Average annual percentage change
A percentage change, p, from 1999-2000 to 2002-03 is converted into an average annual change, a, as follows.
a = (1 + p) 1/3 -1
The average annual percentage change is not an arithmetic average of the actual percentage changes from year to year. It is labelled the 'average' change because if any value increases by a% every year for three years, then at the end of the three years it will have grown by a total p%.
Bad and doubtful debts
Bad and doubtful debts is the amount of accounts receivable that are either written off, or estimated to be uncollectible during an accounting period, that are expensed in a period's profit calculations.
Bus rental
This item refers to the hiring or leasing of motor vehicles constructed for the carriage of passengers. Included are all motor vehicles with 10 or more seats, including the driver's seat.
Campervan or motor home hire
This item refers to the hiring or leasing of motor vehicles that have either a permanent or semi-permanent lodgings structure attached to the vehicle. The attached lodgings would contain at least a bed and possibly a sink, stove, refrigerator and toilet.
Capital city
Capital city refers to the greater metropolitan area of the capital city of each state and territory in Australia including suburbs.
Car hire
This includes the hiring or leasing of motor vehicles constructed primarily for the carriage of persons and containing up to nine seats (including the driver's seat). Included are cars, station wagons, four wheel drive passenger vehicles, passenger vans or mini buses with fewer than ten seats.
Cartage and set-up
This item refers to the assembly and disassembly of goods and equipment where separately invoiced.
Clothing and footwear
This item refers to any clothing or footwear such as formal wear, party costumes, etc.
Commercial businesses
This item refers to those businesses which are mainly engaged in the provision of market goods and services and aim to cover most of their expenses from revenue. It excludes government departments, agencies and households.
Compaction equipment
This item includes pedestrian rollers, self-propelled single and double drum rollers, trench compactors, plate compactors, rammers and multi-tyred rollers.
Computers and computer peripherals
This item refers to all computers including multi-user, desktop and portable computers and related computer items such as monitors, printers, scanners, file servers, etc.
Cranes (mobile and fixed)
This item refers to mobile and fixed machines used for lifting and moving heavy objects. Also includes crane trucks and trucks fitted with other lifting and material handling equipment.
Depreciation and amortisation
These are financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets.
Do-it-yourself machinery and equipment
This item refers to machinery and equipment that can be hired for do-it-yourself projects, e.g. lawn mowers and garden equipment, etc.
Earth moving equipment
This item includes mini-excavators, skid steer loaders, trenching machines and dump trucks.
Electricity gas and water charges
These charges relate to the consumption of electricity and/or gas and/or water during the normal operations of the business.
Employees
Employees are all persons working for the business who receive remuneration in any part of the reference period, excluding working proprietors and partners.
Employer contributions to superannuation funds
Employer contributions to superannuation funds are the cost of the employer's contributions during the reference period made on behalf of employees including salary sacrificed amounts.
Employment at end June
Employment represents all employees and working proprietors and partners on the payroll for the last pay period ending in June. Employees absent on paid or prepaid leave are included. Non-salaried directors, subcontractors and persons solely paid by commission without a retainer are excluded.
Forklifts
This item refers to a vehicle with two movable arms at the front that can be raised and lowered for transporting and unloading goods.
Formwork scaffolding
This item refers to scaffold used to support formwork for concrete pours on larger construction sites. It is used often in supporting new floors for building construction.
Franchise fees, licence fees and royalties income
This includes payments received under licensing agreements. It excludes management fees, advertising income and marketing/training group fees received.
Franchise fees, licence fees and royalties expenses
This includes payments made under licensing agreements. It excludes management fees, advertising expenses and marketing/training group fees.
Freight and cartage expenses
This item includes inward and outward freight and cartage (where recorded separately) including all modes of transport (i.e. rail, air, road and sea).
Fringe benefits tax
Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.
Furniture
This item includes office furniture rental and household furnishing rental. Note that with regard to hire of personal and household goods, the item for furniture does not include furniture such as folding chairs, etc., hired with party or event hire packages.
Generators
This item refers to devices for converting mechanical energy into electrical energy.
Government organisations
This item refers to Federal, state and local government departments or agencies that are not normally involved in commercial activities.
Hiring/leasing/rental
This item refers to the letting out of goods for temporary use in exchange for payment.
Household clients
A household client includes:
- a group of related or unrelated people who usually live in the same dwelling and make common provision for food and other essentials of living.
- a lone person who makes provision for his or her own food and other essentials of living without combining with any other person.
Industry value added (IVA)
Industry value added for market producers is an estimate of the difference between the market value of the output of an industry and the purchases of materials and selected expenses incurred in the production of that output. For market producers, it has been derived by determining the income associated with the production (in this case sales of goods and services, changes in level of trading stock inventories, operational funding from government and capital work done by own employees for own use or for rental or lease), and subtracting the direct costs of producing these outputs (purchases of goods and services used in production of goods for resale and selected expenses related to the sale of goods and administrative expenses, exclusive of indirect taxes such as payroll tax, fringe benefits tax, land tax and land rates).
Insurance premiums
Insurance premiums are expenses incurred by an organisation in respect of different types of insurance policies but excluding workers' compensation and compulsory third party motor vehicle insurance.
Interest expenses
Interest expenses are outflows of funds related to the cost of borrowing money.
Interest income
Interest income is income earned through the lending out of funds owned by the entity.
Labour costs
These include staff related costs such as wages and salaries, fringe benefits tax and payroll tax, employer contributions to superannuation, workers' compensation premiums, and provision expenses for employee entitlements.
Light van rental
This item refers to the hiring or leasing of motor vehicles constructed for the carriage of goods and which are less than or equal to 3.5 tonnes (gross vehicle mass). Included are utilities, panel vans, cab-chassis and goods carrying vans.
Motor vehicle running expenses
Expenses incurred using ‘on-road’ motor vehicles (including on-road garbage collection trucks) for business purposes and include such items as fuel, registration fees, compulsory third-party insurance premiums, and repair and maintenance.
Net profit/loss on the sale of ex-hire plant and equipment
This item refers to the profit or loss arising from the sale of ex-hire plant and equipment assets during the reference period.
Non-current assets
Non-current assets are long-term investments or other assets of the business that would, in the ordinary operations of the business, not be consumed or converted into cash for more than 12 months after the end of the last reporting period of the business.
Operating leases
This item is similar to rental or hire, except that operating leases are usually for a longer rental period than rental or hire. Operating leases refer to leases under which the lessor effectively retains all the risks and benefits incident to the ownership of the leased property. The lessor is entitled to claim depreciation expenses.
Operating profit before tax
This item is a measure of profit (or loss), during the reference period, taken before extraordinary items are brought into account and prior to the deduction of income tax and appropriations to owners (i.e. dividends paid, drawings). It is generally derived by subtracting total expenses from total income, and adding the difference between closing inventory and opening inventory for the period.
Operating profit margin
This represents the percentage of a business's sales of goods and services which becomes profit after all operating expenses have been deducted. It is derived by expressing total operating profit before tax (OPBT) as a percentage of total sales of goods and services.
Other construction equipment
This item includes mixers, lighting, welding equipment, pumps, trench boxes, lifting and materials handling equipment, heating, cooling and ventilation equipment and construction lasers.
Other contract, subcontract and commission payments
These include payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer. Payments to contractors and consultants for repair and maintenance are excluded, as are commissions paid to employees or persons receiving a retainer.
Other insurance
This item includes optional third-party and comprehensive motor vehicle insurance premiums, fire, general, accident and professional indemnity and income maintenance insurance premiums.
Party hire/event/function/ exhibition goods and equipment
This item includes general party hire equipment, marquees and structures, catering equipment, tables and chairs, booths and flooring.
Payments to employment agencies
This item refers to payments made by a business to an employment agency for the supply or recruitment of staff.
Payroll tax
Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by a business.
Period of rental
This refers to the period of time that goods were hired or leased for.
Plant and equipment hire
This includes businesses mainly engaged in leasing, renting or hiring of industrial machinery, plant or equipment without operators.
Portable accommodation
This item includes portable toilets, toilet/shower blocks and site sheds.
Portable fencing
This item refers to temporary fencing or barriers that are used in construction, public parades/events and road construction. It includes portable construction hoardings, portable wire fencing, crowd control barriers and road barriers.
Premises at end June
Premises are a physical site (with structure) from which a business operates on a relatively regular basis.
Public liability insurance
Public liability is a type of insurance policy which protects a business from liability for damages not covered under workers' compensation or motor accident schemes. A typical example is someone tripping over something that belongs to the business, injuring themselves, then suing the business for injury and costs. It also operates on an 'occurrence' basis, that is, the policy in force at the date of occurrence of the injury or loss is the policy which will respond to the claim.
Purchases
Purchases are the cost of non-capitalised goods and services used in the production of the final output of a business. This item includes materials components, containers and packaging materials, petroleum products and fuel expenses for off-road vehicles (e.g. fork-lifts, mobile plant and quarry dump trucks), and purchases of goods for resale.
Recreational equipment
This item includes bikes, water transport, tents, camping gear, surfboards, etc.
Rehire/subhire expenses
This item refers to the expense incurred when a business hires goods from another business on behalf of a customer.
Rental days per rental vehicle
This item is derived by dividing the total number of days for which vehicles are rented, by the total number of vehicles available for rental.
Repair and maintenance
This item includes costs associated with work undertaken on property, plant and equipment where incurred as an operating expense to maintain normal business operations. It includes computer and software maintenance, and repair and maintenance of off-road motor vehicles.
Return on non-current hire assets
This item refers to the measurement of the financial return on the book value of the assets being hired out. It is derived by dividing the hire income from an asset by the book value of the hire asset.
Sales of goods and equipment
Income from the sales of goods encompasses revenue received from the sales of goods and equipment in the ordinary course of business operations. It includes sales or transfers to related businesses or to overseas branches of businesses.
Scaffolding
This item includes steel scaffolding, formwork scaffolding, aluminium scaffolding, trestles, A-frames and planks.
Steel scaffolding
This item refers to the traditional steel scaffolding seen on most building sites. It is usually fixed for a longer period than other types of scaffolding.
Telecommunication services expenses
This item includes charges on fixed and mobile phones, facsimiles and leased lines for computers.
Televisions, radios, VCRs and related equipment
This item refers to all audio visual equipment such as televisions, VCRs, stereos, home entertainment packages and related items such as speakers and stands.
Transport equipment
This item refers to vehicles constructed primarily for the carriage of persons, livestock and/or freight of goods and equipment.
Travelling, accommodation and entertainment expenses
Travelling and accommodation expenses are costs incurred for transportation services or in providing accommodation to staff when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred for the provision of entertainment activities, either for staff of the business or clients.
Trucks/other van hire
This item refers to the hiring or leasing of trucks constructed with a load carrying area. Included are normal rigid trucks with a tow bar or draw bar. This class also includes prime movers (motor vehicles constructed primarily for towing semitrailers). Other van hire refers to the hiring or leasing of motor vehicles constructed for the carriage of goods and which are greater than or equal to 3.5 tonnes (gross vehicle mass).
Vehicles in rental fleet
This item refers to the number of motor vehicles in the business's rental fleet whether owned, being purchased or on lease to the business by another business.
Vehicle rental days
This item refers to the total number of days that vehicles have been rented out during the past financial year. The total is derived by summing the number of days each vehicle in the rental fleet was rented during the year. In tables where vehicle rental days are presented by state, the vehicle rental days were allocated to the state in which the vehicle rentals were commenced.
Wages and salaries
This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the business. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded.
Whitegoods
This item includes refrigerators, washing machines and dryers.
Workers' compensation costs
Workers' compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of or arising out of employment.
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