Welcome to the help page for the Economic Activity Survey - Mining, 2018-19.
This help page includes the following sections:
- General Information
- Income Items
- Expense Items
- Capital Expenditure and Disposal of Assets
- Multi-state Operations
How was my business selected and which part of my business should I report for?
Details of businesses are obtained from the Australian Business Register (ABR). This contains the names and addresses of all businesses that have registered an Australian Business Number (ABN) with the Australian Taxation Office (ATO). As the Economic Activity Survey is a sample survey, this means that a proportion of businesses are selected to receive the survey questionnaire. Together, the sampled businesses represent the total industry/population group being studied. Businesses in the sample are randomly selected to represent other businesses with similar characteristics, such as income or number of employees. Some businesses must be included in the sample because they contribute substantially to their particular industry, region or group. In order to ensure accurate estimates are produced, please only report information for the business or legal entity named at the start of the survey.
What should I report if my business does not engage in mining or mining services?
If your business does not engage in mining or mining services, you will still be required to complete the survey. Some of the tailored questions will not be relevant to your business and these can be left blank. For most sections of the survey, there is a response option for 'Other' and you will be able to report your information here. You will still have to specify the nature of these 'Other' items. There is also a comments section at the end of the survey which you may wish to use to provide further details about your business.
What should I do if I cannot report at the necessary level of detail for some survey items?
The ABS requires information that is as accurate as possible. The information supplied by your business is used to produce estimates for all businesses within the same industry operating in Australia. The more accurate the figures you supply, the more accurate the estimates will be. However, if accurate data is not readily available, careful estimates will be accepted.
What is the AASB 16 accounting standard for leases?
The Australian Accounting Standards Board (AASB) has changed the accounting standard applicable to leases through ‘AASB 16 Leases’. Full details on these changes can be found in the AASB Leases Accounting Standard. Based on this change, the ABS have made amendments to the Economic Activity Survey to better capture leasing information, regardless of whether or not the business you are reporting for has adopted the new standard for lease accounting. For more information on how the new standard may impact your responses to the Economic Activity Survey, please see the help page AASB 16 Leases.
How should I report employment?
Employment is a headcount of all persons who worked for the business as proprietors, partners, salaried directors or other employees in the last pay period ending in June 2019. You should report for the last pay period ending in June 2019 even if this is not the last pay period in your financial reporting year.
- Working proprietors and partners: if you are the owner-operator or partner of an unincorporated business, include yourself (and other partners) under Working proprietors and partners.
- Salaried directors of Pty Ltd companies (e.g. incorporated businesses) should not be counted as working proprietors, but should be included as Salaried directors. Non-salaried directors are excluded and should not be counted in Employment.
- Other employees: this is a headcount of all persons who worked for the business and were paid through the payroll in the last pay period ending in June 2019 excluding salaried directors for incorporated businesses or working proprietors and partners for unincorporated businesses.
What about persons working for the business under contract?
- Contractors and subcontractors who are other businesses, (i.e. have their own ABN and are paid on a fee for service or commission only basis), should not be counted in Employment.
- If the business paid another business for contract staff, and those persons were on the payroll of the other business, they should not be counted in Employment.
- Persons employed on a fixed-term contract, e.g. temporary staff, should be included in Other employees, ONLY if they were paid through the payroll in the last pay period ending in June 2019 AND Pay As You Go (PAYG) tax was deducted for them.
What is the difference between Sales of minerals and other goods produced and Sales of goods not produced?
Sales of minerals and other goods produced occur when the business that sells a good is the same business which undertook production of the goods, or had the good produced for it by a third party on a contract, sub-contract or commission basis. Examples include income from the sale of:
- Minerals mined or extracted by the business (e.g. coal, gold, oil, natural gas) or for the business by a contracted third party;
- Minerals produced by dredging or quarrying;
- Recovered ore and tailings.
Sales of the following may also be included:
- Processed raw materials (e.g. smelted aluminium, refined petroleum products);
- By-products of mining or processing, including recyclable/recoverable waste material;
- Goods manufactured by the business (e.g. smelted products, fuels, structural steel);
- Goods made from parts assembled by the business.
Sales of goods not produced are those goods the business purchased ready-made, then resold without making changes to the goods. Both wholesale and retail sales of goods should be reported here. For example, income from the sale of coal purchased from a mining enterprise and on sold without processing would be included in Sales of goods not produced. This includes third party sales, i.e. where a contract to supply goods is fulfilled wholly or in part by goods bought in from a third party. The purchase of these items during the year should be reported in Purchases of finished goods for resale.
Delivery charges separately invoiced or itemised to customers for goods sold by this business/organisation
This item refers to the amount of income that is charged separately on invoice for the delivery of sales of goods to customers. For delivery of sales of goods not separately invoiced (i.e. included in the sale price) include income in Sales of goods.
What should be reported as income from services?
Generally, payments received for providing mining related services to other businesses should be reported as Income from services. These may include:
- Geological surveying;
- Site preparation;
- Waste management.
Services provided on a contract, sub-contract or commission basis, management fees or service charges received from related businesses and delivery charges separately invoiced or itemised to customers should be reported here as income from services.
Where to report income from various sources/activities?
Although this list is not exhaustive, it does address some of the common reporting problems encountered by businesses:
- Rent, leasing and hiring income is conceptually a service income, but income from this source should be reported as Rent, leasing and hiring income. The same applies to Royalties income, i.e. report separately in Royalties income.
- Distinction: "Wet" and "dry" hire: Some equipment, e.g. earth moving machinery or transport equipment, may be hired either with or without operator/driver. This distinction, sometimes referred to as "wet" and "dry" hire, determines how this type of income should be reported.
- Where the business derives income from hiring out equipment with operator ("wet" hire), the income should be reported as Income from services;
- Where the business derives income from hiring out equipment without operator ("dry" hire), that income should be reported as Rent, leasing and hiring income.
- Discounts/Rebates received: Discount or rebates received by a business from its suppliers should not be reported as income, but should be deducted from the expense item to which the discount or rebate applied, (e.g. Purchases or Other operating expenses).
- Export sales (f.o.b): Where goods are produced or purchased in Australia for sale overseas, income from Sales of minerals and other goods should represent the free-on-board (f.o.b.) price of the goods, i.e. a price which may cover the cost of transporting goods to the Australian customs frontier (point of exit from Australia) only, and not the cost of transporting the goods outside Australia. (Note the exclusion of Export freight charges from the concept of Sales of minerals and other goods). Example: A piece of equipment is sold for export, at a price of $200,000 including $40,000 for transport costs, $5,000 of which is for transport to the Australian customs frontier and the remainder is for overseas shipping costs. Sales of goods = $165,000 ($200,000 - $40,000 + $5,000).
- Progress payments billed on long term contracts: Where a business has entered into a long term contract to supply goods or services, and recognises expenses and progress payments in its accounts, the progress payments should be reported as Sales of Minerals and other goods or Income from services, depending on the nature of the contract.
- Asset sales: The proceeds from the sale of assets should be reported as Disposal of assets. The profit or loss from the sale of assets should be reported in Other Income as a positive or negative value. Examples include:
- Asset revalued upwards and then sold for more than the new value: Asset purchased for $1,000 then revalued to be worth $1,200. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $300 ($1,500 - $1,200).
- Asset revalued downwards then sold for less than the new value: Asset purchased for $2,000 then revalued to be worth $1,600. It is then disposed of (sold) for $1,400. Thus we have Disposals = $1,400 and Other income = -$200 ($1,400 - $1,600).
- Asset revalued but no change in value: Asset purchased for $1,000 then assessed to be still worth $1,000. It is then disposed of (sold) for $1,500. Thus we have Disposals = $1,500 and Other income = $500 ($1,500 - $1,000).
- Asset revaluation/impairment: should be reported under Other income as either a net gain or loss. Negative revaluations and impairments should not be reported as an expense. This follows the same principles that apply to other examples listed in the survey, such as share trading or sales of assets.
How should I report Labour costs?
- Labour costs do not include payments to contractors or sub-contractors operating under their own ABN. Further information on Payments to contractors can be found below under How should I report payments to contractors and other businesses for services?
- Payments made to another (related or unrelated) business for the supply of staff on a fee or contract basis, where the staff entitlements are paid by the business supplying the employees, should be recorded in Labour Costs question Payments to other businesses/organisations (e.g. employment agencies) for staff.
- Payments to another business for recruitment services (i.e. advertising vacancies, conducting interviews) on behalf of your business should also be included in Payments to other businesses/organisations (e.g. employment agencies) for staff. However, any costs incurred by your business in the conduct of its own recruitment processes (e.g. payment directly to newspapers for running job vacancy advertisements) should be reported in Other operating expenses.
- Where business owners are drawing a wage from the business, any personal superannuation contributions should be reported in Employer contributions paid into superannuation. For business owners not drawing a wage, personal superannuation contributions should not be included.
- Payroll tax is levied by State/Territory governments on businesses with large payrolls (usually greater than $0.5 million). It does not refer to income tax withholding for employees.
- Wages and salaries including provisions for employee entitlements - gross (i.e. before tax) wages and salaries should be reported.
- Capitalised wages and salaries (i.e. wages and salaries for work relating to the creation of capital assets) should not be included in Labour costs but instead at Capitalised wages and salaries.
How should I report Purchases?
If a commodity is purchased to be used or consumed in the production of goods or services (including office consumables), or for repairs and maintenance of equipment, its cost should be reported as Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water (include minerals purchased for further processing).
If the same commodity is purchased simply to be on sold in the same form (without transformation), its cost should be reported as Purchases of minerals and other goods for resale (without any further processing or assembly).
- Where a business buys coal from a mining business and on sells it (without processing) to an overseas buyer, the coal purchased should be included in Purchases of minerals and other goods for resale.
Note: In the context of selling minerals and other goods, Purchases (expenses) are not the same as cost of goods sold. Purchases represent the amount actually expended by the business in the reporting period. Cost of goods sold, which is not collected in this survey, represents the amount expended only on goods actually sold in the reporting period (cost of goods sold is equal to purchases plus opening inventories minus closing inventories).
Any purchases of materials that have been capitalised i.e. purchases made to create capital assets should not be reported in Purchases. Instead, they should be reported in Capitalised expenditure including cost of capital assets developed in-house by employees of this business/organisation under Other capitalised costs and the relevant category of Additions.
How should I report expenditure on electricity, fuels and water?
Reporting of expenditure on electricity, fuels and water depends on how the electricity, fuels and water are used by the business, as shown in the following examples.
- Petroleum and diesel fuel purchased for on selling at the bowser (i.e. without further processing) - report as Purchases of minerals and other goods for resale;
- Petroleum and diesel fuel purchased for use in own on-road transport vehicles - report as Motor vehicle running expenses;
- Fuel purchased for off-road vehicles and mobile plant (e.g. excavators, fork-lifts, rail locomotives, offshore drilling vessels) - include in Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water (include minerals purchased for further processing);
- Water rates paid - include in Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water (include minerals purchased for further processing);
- Electricity bills for powering office, plant, etc. - include in Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water;
What is the difference between 'on-road' and 'off-road' vehicles?
These terms are used variously in questions relating to Purchases, Motor vehicle running expenses and Repair and maintenance expenses.
In this context, an 'on-road' vehicle is one which satisfies all three of the following criteria:
- Is powered;
- Is registered for public road use; and
- Is designed primarily for road transport purposes.
Any vehicle failing to satisfy all of the above criteria is considered an 'off-road' vehicle. Any expenses associated with 'off-road' vehicles are not to be included in Motor vehicle running expenses.
How should I report payments to contractors and other businesses for services?
There are specific questions for Payments made to contractors and other businesses for freight, cartage, delivery and transport services and Other contract, sub-contract and commission expenses.
The following examples show how some commonly incurred expenses should be reported.
- Postage costs - include in Payments made to contractors and other businesses for freight, cartage, delivery and transport services;
- Payments made to contracted and owner-drivers to transport goods sold by your business to customers - include in Outward freight, cartage, delivery and transport expenses;
- Payments made to a port operator to load goods sold by your business on a ship for export - include in Outward freight, cartage, delivery and transport expenses;
- Payments made for the movements of goods between different locations of this business/organisation by a third party - include in Internal freight, cartage, delivery and transport expenses;
- Payment made to a courier for pick-up of goods and delivery to your place of business - include in Other freight, cartage, delivery and transport expenses;
- Payment of separately invoiced delivery charges to a supplier of goods - include in Other freight, cartage, delivery and transport expenses;
- Payment of commission to another business for selling goods owned by your business - report as Sales commission expenses;
- Payment to a construction business to build living quarters at a mine site - include in Other contract, sub-contract and commission expenses.
How should I report repair and maintenance costs?
This depends on what is repaired or maintained and whether or not repairs and maintenance are performed "in-house". See the following examples:
- If the cost refers to repair and maintenance of on-road transport vehicles operated by your business, it should be included in Motor vehicle running expenses.
- If the cost refers to repair and maintenance of off-road vehicles, plant or equipment (e.g. machinery, mobile plant, communications equipment, building maintenance), it should be reported as Repair and maintenance expenses.
- In either case, any wages paid to employees of the business for repairs and maintenance work performed by them should not be included in either of the above two items: include the wages for that work in Labour Costs.
How should I report exploration and evaluation expensed as incurred?
Exploration and evaluation expensed as incurred refers to the amount that the business expensed in the search for mineral occurrences and/or appraisal intended to delineate or extend the limits of known deposits. Many businesses may refer to this as exploration and evaluation immediately expensed through the 'profit and loss' statement. This amount should not include previously capitalised exploration expenditure which has been written off due to failed or lack of further discovery of mineral deposits. Note: Previously capitalised exploration expenditure which has now been written off should not be reported anywhere on the Economic Activity Survey.
Where do I report my specific expense item?
Although this list is not exhaustive, it does address some of the common reporting problems encountered by businesses:
- Consumables: Consumables such as stationery, staff amenity supplies, cleaning materials, etc. should be reported as Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water (include minerals purchased for further processing).
- Discounts/Rebates given: Discounts or rebates given by your business to its customers should not be reported as an expense item, but should be netted off the income item to which the discount/rebate applied, e.g. Sales of minerals and other goods or Income from services.
- Equipment hire: Reporting of this type of expense depends on whether the hire is "wet" or "dry" (i.e. with or without operator). A simple illustration of the distinction is:
- If the business has paid another business for contracted earthmoving services, i.e. equipment with operator ("wet hire"), the expense should be included in Other contract, subcontract and commission expenses; but
- If the business has paid for the hire of earthmoving equipment to be operated by its own employees ("dry hire"), the expense should be included in Rent, leasing and hiring expenses.
- Finance lease payments: When an asset, e.g. company car, is acquired under a finance lease arrangement, the value of the acquisition should be included in Capital expenditure. If any work is undertaken by own employees of this business to install any asset acquired under a financial lease to make it operational, please include the cost of this work within Capital expenditure and Cost of capital assets developed in-house by employees of this business/organisation (if applicable). Repayments under a finance lease agreement consist of two components: interest and capital repayments. Capital repayments should not be reported in this survey. The interest component only should be included in Total interest expenses.
- Motor vehicle insurance premiums:
- Fuel, registration fees and compulsory third party insurance premiums for on-road motor vehicles, should be included in Motor vehicle running expenses;
- Optional third party and comprehensive motor vehicle insurance premiums, should be included in Insurance premiums.
- The reporting of payment for rent for your business premises will depend on if the new accounting standard for leases (AASB 16) has been adopted and applied to that lease:
- If the AASB 16 Standard was not adopted or applied during the reporting period, then please report the rent payments for your business premises in Rent, leasing and hiring expenses.
- If the AASB 16 Standard was adopted or applied to that lease, report the rent payments for your business premises in Interest expenses and Depreciation.
- For more information on the new accounting standard, please see AASB 16 Leases.
- Sponsorship Payments: Sponsorship is not considered the same as a donation, as it involves a transaction, usually advertising or promotional benefits for the individual or business making the payment. It should therefore be reported as Other operating expenses, whereas donations are excluded altogether.
- Travel and accommodation expenses for your employees should be included in Other operating expenses.
How should I report inventories?
Inventories are divided into three sections; Raw materials, Work in progress and Finished goods.
- Raw materials consist of goods that a business holds with the intention of using to produce other goods or in rendering services. For example, iron ore to produce steel (good produced) or raw food to make a restaurant meal (provide a service).
- Work in progress consists of goods that still require work to reach the condition they are to be sold in, such as partially assembled machinery. The value of work in progress inventories should be reported net of progress payments billed.
- Finished goods consist of goods that are to be sold in their current condition, including goods for resale.
Inventories do not include depreciable assets of the business. These should be reported in Capital expenditure and disposal of assets.
CAPITAL EXPENDITURE AND DISPOSAL OF ASSETS
Only include figures for assets acquired or disposed of in the reporting year. Do not include all balance sheet items unless all the assets are acquired or disposed of during the reporting year.
Capital expenditure refers to the amount spent by a business in the current reporting period on the acquisition of non-current assets. It can be considered the amount spent to purchase or upgrade productive assets like buildings or machinery to increase the business’ capacity or efficiency. If the business hires contractors to carry out capital work, then these contractor payments should be included in the cost of the capital works. It does not include additions to inventories.
- Additions: represents the expenditure on assets on an accruals basis, further to this you are required to report any Capital Work in Progress (CWIP) values against the relevant asset. If exact figures are not available, please provide careful estimates.
This survey aims to capture the activity and production in the economy as it is happening rather than when the asset is capitalised.
- Disposals: Refers to the sale of the asset to another individual or business. It can also include the discarding of an asset. For survey purposes we only require businesses to report the proceeds from sales of the assets.
The examples against each asset below are intended to give an indication of the nature of assets a business may have to report in each category however it is not an exhaustive list:
Land: purchases or acquisition of land.
Dwellings, other buildings and structures:
- Dwellings: used entirely as residences including structures such as garages, and all permanent fixtures customarily installed in residences;
- Other buildings and structures: comprise of non-residential buildings, other structures and land improvements. These may include things such as highways, roads, airfield runways, bridges, tunnels, subways, harbours, dams and other water works, pipelines, communication and power lines, constructions for mining and manufacturing, warehouses and industrial or commercial buildings. Leasehold improvements that alter and improve the structure and value of the building should be included here (this does not include things such as painting and carpet additions but refers more to structural changes).
Machinery and Equipment
- Road vehicles: this category is for vehicles that are primarily to be used on the road such as cars, trucks, motorcycles and utes.
- Other transport vehicles and equipment: this category consists of equipment and vehicles for moving people and objects. This may include items such as trailers, semi-trailers, ships, railway and tramway locomotives, rolling stock and aircraft.
- Industrial machinery and equipment: whilst some items within this category may be mobile and capable of transporting people or goods, their primary business function is for use in the production of goods and/or services which is why they fall under this category. Additional items that could be included are:
- Engines and turbines;
- Pumps, compressors, hydraulic power engines;
- Lifting and handling equipment;
- Machine tools and accessories (Hand tools, tools customarily in a workshop);
- Equipment for food, beverage preparation;
- Point of sale terminals, booking systems;
- Industrial cooking appliances;
- Domestic appliances for production purposes;
- Climate control systems and other equipment used in core production.
- Electrical machinery and electronic equipment: this may include things such as electrical generators and motors, electrical transformers, static converters and inductors, electricity distribution or control apparatus, lighting equipment, electrical ignition or starting equipment, and electrical signalling equipment.
- Communications equipment: this may include things such as radio broadcast and television receivers, video and digital cameras, microphones, loudspeakers, amplifiers.
- Other plant and equipment: consists of machinery and equipment not elsewhere classified, this may include items such as office furniture and fencing materials.
- Computer hardware: this may include things such as hard drives, monitor screens, mouses, keyboards, printers, scanners, automatic data processing machines, and sound/video and/or network cards.
- Computer Software: any software that may be installed in the businesses systems that enable it to operate more efficiently such as Microsoft suite, financial systems, software that operates large machinery, etc.
- Purchased from another business/organisation: any software that has been purchased from another business to be installed on computers used by your staff to enable them to operate and perform their work.
- Developed in-house by employees of this business: any software that may have been developed for use by employees of your business.
Intangibles: This may include items such as trademarks, mastheads, spectrums, company brand, customer bases, licenses, patents and goodwill, etc.
If the business I am reporting for has adopted AASB 16 accounting standard for leases, how should I report my right-of-use assets which were previously off-balance sheet?
- The assets created by AASB 16 for preexisting operating leases should not be reported as Capital expenditure for the lessee. The value of the underlying asset is collected through the lessors’ reporting.
- Assets recognised due to the commencement of new operating leases, remeasurement of an existing operating lease or lease modifications should not be reported as Capital expenditure for the lessee. The value of the underlying asset is collected through the lessors’ reporting.
- Assets acquired through finance leases during the period should continue to be reported as Additions in the Capital expenditure and disposal of assets section against the appropriate asset.
How should I report leasehold improvements to my right-of-use assets?
Any leasehold improvements to a right-of-use asset should be reported by the lessee as an Addition to Dwellings, other buildings and structures in the Capital expenditure and disposal of assets section of the survey.
What is the cost of capital assets developed in-house by employees of this business/organisation?
This question aims to capture the extra layer of production in the economy that might never be exchanged in the market. Activity reported here is a subset of that reported at Capital expenditure (and therefore should not exceed it).
- Example: if your staff develop a new piece of software that improves the efficiency and the production process of your business but is only used in-house and never sold to another business, then the cost of this production activity needs to be reported under the Cost of capital assets developed in-house by employees of this business/organisation question. For our survey purposes, we want to know the wages and salaries of employees of your business that contribute to the development, building, construction and/or creation of the asset (including any additional ‘on-costs’ such as Fringe Benefits Tax, workers compensation, superannuation) that is used exclusively for business purposes (not for resale). This is deemed to be capitalised wages and salaries.
- Please exclude from the wages and salaries figures in the expenses section of the form any amounts included in Capitalised wages and salaries to avoid double counting.
- Another example may be an employee of your business who is tasked with project managing the building and construction of an asset. Whilst they aren’t actually involved in the physical build of the asset, their insight and involvement is integral to the completion of the asset and as a result their wages are deemed as ‘Capitalised wages’. The other capital costs such as hiring contractors and the materials purchased to build the asset would be deemed as ‘Other capitalised costs’.
- ‘Other capitalised costs’ may include both capitalised services and capitalised goods used as inputs to assist in the building and development of the asset. For example if an upgrade or improvement to an existing building or infrastructure such as a road was project managed in-house then the cost of any goods or materials used and/or contractors undertaking the work would need to be reported in Other capitalised costs with the wages of the employees project managing reported under Capitalised wages and salaries.
What are the impacts of the legislation change introduced in the May 2015 Budget for small business owners?
In the May 2015 Budget, the Federal Treasurer announced a new incentive for Small Business owners to immediately write off the business portion of assets costing less than $20,000 (now extended to 30 June 2019). The ABS expect small business owners to continue reporting these eligible capital asset purchases under capital expenditure, with the relevant write off amount reflected in Depreciation and amortisation expense.
How do I report income from sales of goods and services by state?
Income from sales of goods and services should be reported against the state or territory where the sale was made or the service was provided. For export sales, report against the state or territory from which the sale was made.
How do I report employment and wages by state?
Employment and wages should be reported against the state or territory of the office or location in which the staff are based. For staff who travel interstate or overseas to undertake work, report against the state or territory in which they are usually based.
The purpose of this checklist is to assist you to check the information which you have supplied in the survey before submitting it to ABS. Use of the checklist may reduce the need for us to contact you with further enquiries. The points covered reflect some of the most common reporting errors.
- Are the reported numbers a headcount of persons working for the business? (Should not be FTE.)
- Have you reported only those who worked for the business in the last pay period ending in June 2019?
- Working proprietors and partners should only be reported for an unincorporated business, not if the business is incorporated (e.g. Pty Ltd).
- If the business had offices/locations with staff in more than one state or territory, does the total for Australia equal Total number of persons?
- Are all reported financial items reported in $'000s (thousands)? For example, if business income for the year were $123,456, it should be reported as 123 on the survey.
- Have the nature and amount of the main components of 'Other...' items been provided in Other income, Other contract, sub-contract and commission expenses and Other operating expenses?
- If income from sales of minerals and other goods produced by the business has been reported, have associated purchases been reported correctly, i.e. as Purchases of materials, components, explosives, containers, packaging materials, electricity, fuels and water (include minerals purchased for further processing)?
- If income from sales of minerals and other goods not produced by the business has been reported, have associated purchases been reported correctly, i.e. as Purchases of minerals and other goods for resale?
- Have total wages and salaries been reported either in Wages and salaries expenses or Capitalised wages and salaries or split across the two questions without duplication?
- Have the values of both opening and closing inventories been reported, where applicable?
- If Cost of capital assets developed in-house by employees of this business/organisation has been reported, the value must be less than or equal to the sum of Capital expenditure items reported prior.
- Have you provided comments on any unusual movements regarding the information you have supplied. By taking the opportunity to do this you will enhance the value of the data you supply as well as minimising the chance of ABS staff being required to call you directly for clarification.
- Have you provided an estimate of the time taken to complete this survey? (Please note that we use the time taken information to help us to design effective surveys while minimising the burden on our providers.)