Latest release

Part D - The broad classification of the statement of operations

Australian System of Government Finance Statistics: Concepts, Sources and Methods
Reference period
2015
Released
23/12/2015
Next release Unknown
First release

5.15.

The broad classification of the statement of operations is presented in Table 5.2 below. The more detailed classification of revenue and expenses may be found in Chapter 6, Chapter 7 and Appendix 1 Part A of this manual.

 

Table 5.2 - The broad classification of the statement of operations
DescriptorClassification codes
Revenue and expensesETF 1
RevenueETF 11 (A)
Taxation revenueETF 111
Sales of goods and servicesETF 112
Property incomeETF 113
Other current revenueETF 114
Capital revenueETF 115
ExpensesETF 12 (B)
Superannuation expensesETF 121
Other employee expensesETF 122
Non-employee expensesETF 123
DepreciationETF 124
Current transfer expensesETF 125
Capital transfer expensesETF 126
Interest expensesETF 127
Other property expensesETF 128
Net Operating Balance
(Revenue less Expenses)
A - B = C
less: Net acquisition of non-financial assetsD
Gross fixed capital formationETF 411, TALC 1
less
ETF 421, TALC 1
plus: Change in inventoriesETF 4111,
TALC 21
plus: Other transactions in non-financial assetsETF 4112, SDC,
ETF 4113,
ETF 4114, SDC,
ETF 4115, SDC,
ETF 4116, SDC,
TALC 22,
TALC 23,
TALC 3,
COFOG-A
less: Disposals of non-financial assets (excluding depreciation)ETF 4211,
TALC 2,
TALC 3, SDC,
COFOG-A
less: Reductions in non-financial assets due to depreciationETF 4212
TALC 11, TALC 12,
TALC, TALC 15
Net lending (+) / Net borrowing (-)
(Net operating balance minus Net acquisition of non-financial assets)
C - D