New Zealand Gazette – 2004 – No. 163

Page 4012

✨ Financial Statements

4012 NEW ZEALAND GAZETTE, No. 163 14 DECEMBER 2004

h) Changes in accounting policies

There were no changes in accounting policies during the year except for:

(a) Distribution Assets

In accordance with FRS-3 Electra has ceased using infrastructure accounting with effect from 1 April 2003. The effect of this change in accounting policy to increase the capitalisation of assets and reduce maintenance expenditure by approximately $480,000. In addition this resulted in an increased depreciation expense of $2.07m.

VUW Te Waharoa — NZ Gazette 2004, No 163

Gazette.govt.nz — NZ Gazette 2004, No 163

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✨ LLM interpretation of page content

💰 Electra Limited - Notes to Financial Statements (continued from previous page)

Domain💰 Finance & Revenue
Dated14 December 2004
KeywordsFinancial Statements, Accounting Policies, Property, Plant, Equipment, Infrastructure Assets, Depreciation, Receivables, Income Tax, Lease, Cash Flows

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