New Zealand Gazette – 1996 – No. 113

Page 2867

✨ Financial Statements Details

10 SEPTEMBER NEW ZEALAND GAZETTE 2867

Investments

Investments are recorded at cost.

The investments shown in the Balance Sheet are those which are directly attributable to the Line Business and an allocation based on the relative reserve fund levels.

Fixed Assets and Depreciation

Distribution and substation assets in place prior to 1 April 1987 have been valued in accordance with Inland Revenue Department guidelines prior to that date and subsequently depreciated. All other assets are valued at cost less accumulated depreciation. Depreciation has been charged at the following rates:

Asset Type	Depreciation Rate (%)	Method
Globo distribution system	5.0	S.L.
Transmission lines and cables	5.0-6.3	DV
Distribution lines and cables	5.0-6.3	DV
Substation - transformers, switch gear etc	7.5-9.4	DV
Substation - other	10.0	DV
Distribution transformers	7.5-9.4	DV
Public lighting	7.5-9.4	DV
Meters	10.0-12.5	DV
Motor Vehicles	20.0-25.0	DV
Plant	10.0-12.5	DV
Furniture and Fittings	20.0-25.0	DV
Office and computer equipment	20.0-40.0	DV

Fixed assets shown in the Balance Sheet include those which are directly attributable to the Line Business and an allocation of Corporate Services and Engineering Services fixed assets. The allocation of the fixed assets is based on:

For Corporate Services, the assets have been allocated on an equal share basis between each activity;
For Engineering Services, the assets have been allocated on the basis of the relative net book values.

Term Liabilities

The term liabilities shown in the Balance Sheet are those which are directly attributable to the Line Business.

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VUW Te Waharoa — NZ Gazette 1996, No 113

NZLII — NZ Gazette 1996, No 113

Parliament House (depicted) was completed in 1918 and remains the primary seat of Parliament.

✨ LLM interpretation of page content

🏭 Certification of Financial Statements for Central Electric Limited (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated13 August 1996
KeywordsElectricity, Financial Statements, Audit, Central Electric Limited, Certification

💰 Investments and Fixed Assets Accounting

Domain💰 Finance & Revenue
KeywordsInvestments, Fixed Assets, Depreciation, Accounting, Electricity

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