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New Zealand Gazette – 2004 – No. 171

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✨ Financial Statements

NEW ZEALAND GAZETTE, No. 171

22 DECEMBER 2004

4261

TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS

NOTES TO THE FINANCIAL STATEMENTS continued

FOR THE YEAR ENDED 30 JUNE 2004

(f) Fixed Assets (continued)

Capital Work in Progress

Capital work in progress is recorded at cost. Cost is determined by including all costs directly associated with bringing the fixed assets to their location and condition. Finance costs incurred during the period of time that is required to complete and prepare the fixed asset for its intended use are capitalised as part of the total cost for capital work in progress.

The finance costs capitalised are based on the actual costs directly attributable to the construction of the asset. When this is not clearly identifiable, Transpower’s weighted average cost of capital is used.

Assets are transferred from capital work in progress to fixed assets as they become operational and available for use.

VUW Te Waharoa — NZ Gazette 2004, No 171

Gazette.govt.nz — NZ Gazette 2004, No 171

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

✨ LLM interpretation of page content

🏭 Financial Performance of Transpower New Zealand Limited Lines Business (continued from previous page)

Domain🏭 Trade, Customs & Industry
Dated22 December 2004
KeywordsFinancial Statements, Capital Work in Progress, Fixed Assets, Accounting Policies

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