New Zealand Gazette – 1995 – No. 101

Page 3233

✨ Financial Statements

18 SEPTEMBER
NEW ZEALAND GAZETTE
3233
HOROWHENUA ENERGY LIMITED (LINE BUSINESS) - Annual Report 1995

NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 1995 (continued)

SPECIFIC ACCOUNTING POLICIES

The following specific accounting policies which materially affect the measurement of financial performance and the financial position have been applied:

a) Fixed assets

The company has six classes of fixed assets:

Land and buildings for sale
Freehold land and buildings
Network assets
Capital work in progress
Plant and equipment
Vehicles

Freehold land was re-valued on 1 September 1993 by an independent valuer, and will be updated on a three yearly cyclical basis.

All fixed assets are recorded at cost.

(b) Depreciation

Depreciation is provided on a diminishing value (DV) basis on all tangible fixed assets at rates calculated to allocate the assets' cost or valuation less estimated residual value, over their estimated useful lives.

Depreciation rates are:

Network assets 4% straight line
Freehold buildings 1% - 2.5% straight line
Plant and equipment 10% - 25% diminishing value
Computer equipment 20% straight line

Vehicles 20% - 25% diminishing value

Receivables are stated at their estimated realisable value.

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VUW Te Waharoa — NZ Gazette 1995, No 101

NZLII — NZ Gazette 1995, No 101

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✨ LLM interpretation of page content

🏭 Notes to and Forming Part of the Financial Statements for Horowhenua Energy Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsFinancial Statements, Accounting Policies, Electricity, Horowhenua Energy Limited

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