New Zealand Gazette – 2012 – No. 140

Page 4085

✨ Financial Statements

23 NOVEMBER 2012 NEW ZEALAND GAZETTE, No. 140 4085

TRANSPOWER NEW ZEALAND LIMITED LINES BUSINESS

3. Deferred income

LINES BUSINESS	2012	2011
	$M	$M
Customer investment contracts	16.8	12.1
Transmission realignment	32.3	21.5
Other	1.5	1.2
Total deferred income	50.6	34.8

Customer investment contracts

Customer investment contracts are contracts entered into with customers to build grid connection assets. Where the customer pays upfront to construct the asset, the revenue is recognised over the contract period. Related imputed interest expense is based on the rate of return in the year the payment was received.

Transmission realignment

The Transpower Lines Business has entered into contracts to underground and realign some transmission line assets. The upfront revenue received is recognised over the life of the related transmission assets. Related imputed interest expense is based on the rate of return in the year the payment was received.

Gazette.govt.nz — NZ Gazette 2012, No 140

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✨ LLM interpretation of page content

🏭 Transpower New Zealand Limited Financial Statements (continued from previous page)

Domain🏭 Trade, Customs & Industry
KeywordsDeferred Income, Customer Investment Contracts, Transmission Realignment

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