Zoological Parks Authority - Parliament of Western Australia - The ...

Zoological Parks Authority ANNUAL REPORT 2012
Disclosures and Legal Compliance
Financial Statements
Zoological Parks Authority
Notes to the Financial Statements for the Year Ended 30 June 2012 continued
Reconciliations of carrying amounts of property, plant, equipment and vehicles at the beginning and end of the reporting period are set out below.
2011/12 Land
Buildings &
Improvements
Infrastructure
Works
in
Progress
Plant,
Equipment
& Vehicles
Works of
Art
Leased
Plant &
Equipment
$ $ $ $ $ $ $ $
Carrying amount at start of year 915,000 13,259,667 18,475,332 1,101,548 1,055,320 200,790 – 35,007,657
Additions – 365,093 2,918,350 1,936,243 263,457 3,500 – 5,486,643
Revaluation increments/(decrements) 10,000 (178,019) – – – – – (168,019)
Depreciation – (731,944) (1,186,195) – (354,222) – – (2,272,361)
Asset class transfers – 49,519 611,770 (661,289) – – – –
Impairment losses reversed – – 200,000 – – – – 200,000
Write-offs – (7,455) – – (3,612) (9,621) – (20,688)
Carrying amount at end of year 925,000 12,756,861 21,019,257 2,376,502 960,943 194,669 – 38,233,232
Total
2010/11 Land
Carrying amount as presented in prior
year
Buildings &
Improvements
Infrastructure
Works
in
Progress
Plant,
Equipment
& Vehicles
Works of
Art
Leased
Plant &
Equipment
$ $ $ $ $ $ $ $
915,000 13,240,721 18,085,079 855,385 1,018,020 204,034 13,278 34,331,517
Additions – 183,917 1,230,287 1,101,548 453,668 – – 2,969,420
Revaluation increments/(decrements) – 102,185 – – – – – 102,185
Depreciation – (768,260) (1,106,741) – (393,864) – (1,778) (2,270,643)
Asset class transfers – 534,746 320,639 (855,385) 11,500 – (11,500) –
Write-offs – (33,642) (53,932) – (34,004) (3,244) – (124,822)
Carrying amount at end of year 915,000 13,259,667 18,475,332 1,101,548 1,055,320 200,790 – 35,007,657
Total
96