✨ Allocation of Assets and Costs
2950 NEW ZEALAND GAZETTE No. 95
2.3 Allocation of Assets to the Line, Energy and Generation Businesses
The fixed asset net book value at 31 March 1993, plus the capital expenditure budgeted for the year ending 31 March 1994 are used to obtain the return on assets of the line business. Firstly the assets and capital expenditure are allocated to the 3 businesses; where assets are identifiable as belonging to a specific business, or businesses, they are allocated as such. When it is not possible to clearly identify an asset as belonging to one particular business, or more than one business, then the asset is allocated according to management assessment which is based on proportions of staff members and proportions of floor areas occupied by staff.
2.4 Allocation of Line Business Assets to Cost Groups
After the assets and capital expenditure have been allocated to the 3 businesses those allocated to the line business are then allocated to the line business cost groups identified in Section 2.2. Where the assets are clearly identifiable as belonging to a specific cost group, or cost groups, then they are allocated as such. When it is not possible to identify an asset as belonging to a particular cost group, or cost groups, then they are allocated according to management assessment which is based on proportions of staff involvement and proportions of floor areas occupied by staff.
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VUW Te Waharoa —
NZ Gazette 1995, No 95
NZLII —
NZ Gazette 1995, No 95
✨ LLM interpretation of page content
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Allocation of Assets to the Line, Energy and Generation Businesses
(continued from previous page)
🌾 Primary Industries & ResourcesAssets, Capital Expenditure, Return on Assets, Line Business, Energy Business, Generation Business
🌾 Allocation of Line Business Assets to Cost Groups
🌾 Primary Industries & ResourcesAssets, Capital Expenditure, Cost Groups, Line Business, Management Assessment, Staff Involvement, Floor Areas