SCOAid|ParentSCOAId|DefinitionDescription|SCOAFile|SCOAAccount|SCOALevel|ShortDescription|VATStatus|BreakDownAllowed|Principle|ApplicableTo|PostingLevel|AccountNumber|AccountNumberPrefix|AccountNumber1|AccountNumber2|AccountNumber3|AccountNumber4|AccountNumber5|AccountNumber6|AccountNumber7|AccountNumber8|AccountNumber9|AccountNumber10|AccountNumber11|AccountNumber12
1f2cbc33-d269-4c44-b37b-bbcdd14676d7||Gains and losses are treated as a separate group of accounts due to the nature of these transaction.  Gains arise from the proceeds of the transaction exceeding the recognised value and losses from the recognised value exceeding the proceeds realised from the transaction.|ITEM|Gains and Losses|0|Gains and Losses|N/a|N|N/a|All|N|IZ000000000000000000000000000000000000|IZ|000|000|000|000|000|000|000|000|000|000|000|000
6069c828-5ffc-4876-99c7-8e39801bcf19|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|The gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operations.  [GRAP 100.35(b)(iv) and .22 to .27]|ITEM|Gains and Losses:Discontinued Operations and Disposals of Non-current Assets|1|Discontinued Operations and Disposals of Non-current Assets|N/a|N|N/a|All|N|IZ001000000000000000000000000000000000|IZ|001|000|000|000|000|000|000|000|000|000|000|000
71d48f03-91d3-4a8d-8f25-0214d62f3458|6069c828-5ffc-4876-99c7-8e39801bcf19|The gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operations.  [GRAP 100.35(b)(iv) and .22 to .27]|ITEM|Gains and Losses:Discontinued Operations and Disposals of Non-current Assets:Gains|2|Gains|N/a|N|N/a|All|Y|IZ001001000000000000000000000000000000|IZ|001|001|000|000|000|000|000|000|000|000|000|000
613ea476-45de-4a70-b4e6-6195045e23fd|6069c828-5ffc-4876-99c7-8e39801bcf19|The gain or loss recognised on the measurement to fair value less costs to sell or on the disposal of the assets or disposal group(s) constituting the discontinued operations.  [GRAP 100.35(b)(iv) and .22 to .27]|ITEM|Gains and Losses:Discontinued Operations and Disposals of Non-current Assets:Losses|2|Losses|N/a|N|N/a|All|Y|IZ001002000000000000000000000000000000|IZ|001|002|000|000|000|000|000|000|000|000|000|000
23946631-2859-45b9-ae59-180e3568853e|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the asset.  It shall be recognised in surplus or deficit when the asset is derecognised.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets|1|Disposal of Fixed and Intangible Assets|N/a|N|N/a|All|N|IZ002000000000000000000000000000000000|IZ|002|000|000|000|000|000|000|000|000|000|000|000
af9822ff-6cd6-458f-b4d4-0082addbb601|23946631-2859-45b9-ae59-180e3568853e|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Biological Assets|2|Biological Assets|N/a|N|N/a|All|N|IZ002001000000000000000000000000000000|IZ|002|001|000|000|000|000|000|000|000|000|000|000
f61f2afd-2fec-479b-aa9e-b704be3d8fee|af9822ff-6cd6-458f-b4d4-0082addbb601|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Biological Assets:Gains|3|Gains|N/a|N|N/a|All|Y|IZ002001001000000000000000000000000000|IZ|002|001|001|000|000|000|000|000|000|000|000|000
9a3b52d1-3f59-461a-a79d-4df33d1d12d1|af9822ff-6cd6-458f-b4d4-0082addbb601|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Biological Assets:Losses|3|Losses|N/a|N|N/a|All|Y|IZ002001002000000000000000000000000000|IZ|002|001|002|000|000|000|000|000|000|000|000|000
a2271d20-b663-4eae-b1ea-8dc6e5ab0c0c|23946631-2859-45b9-ae59-180e3568853e|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Heritage Assets|2|Heritage Assets|N/a|N|N/a|All|N|IZ002002000000000000000000000000000000|IZ|002|002|000|000|000|000|000|000|000|000|000|000
21d672d4-fd43-4fdf-94bb-dfb486de9d41|a2271d20-b663-4eae-b1ea-8dc6e5ab0c0c|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Heritage Assets:Gains|3|Gains|N/a|N|N/a|All|Y|IZ002002001000000000000000000000000000|IZ|002|002|001|000|000|000|000|000|000|000|000|000
ad18b86d-703d-45b9-b46f-d6336ed2ec73|a2271d20-b663-4eae-b1ea-8dc6e5ab0c0c|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Heritage Assets:Losses|3|Losses|N/a|N|N/a|All|Y|IZ002002002000000000000000000000000000|IZ|002|002|002|000|000|000|000|000|000|000|000|000
fce561be-be24-4e21-adf3-f0085bbe13e9|23946631-2859-45b9-ae59-180e3568853e|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Investment Property|2|Investment Property|N/a|N|N/a|All|N|IZ002003000000000000000000000000000000|IZ|002|003|000|000|000|000|000|000|000|000|000|000
955bbb76-5083-4930-b183-cf40aa8b03c7|fce561be-be24-4e21-adf3-f0085bbe13e9|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Investment Property:Gains|3|Gains|N/a|N|N/a|All|Y|IZ002003001000000000000000000000000000|IZ|002|003|001|000|000|000|000|000|000|000|000|000
b246060d-8f34-485a-b68c-09a257e6309e|fce561be-be24-4e21-adf3-f0085bbe13e9|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Investment Property:Losses|3|Losses|N/a|N|N/a|All|Y|IZ002003002000000000000000000000000000|IZ|002|003|002|000|000|000|000|000|000|000|000|000
92368619-2746-43dd-a4a5-6ea6f38000df|23946631-2859-45b9-ae59-180e3568853e|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment|2|Property, Plant and Equipment|N/a|N|N/a|All|N|IZ002004000000000000000000000000000000|IZ|002|004|000|000|000|000|000|000|000|000|000|000
fd510f3b-df22-4d3a-a9a2-657f48658cee|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Computer Equipment|3|Computer Equipment|N/a|N|N/a|All|N|IZ002004001000000000000000000000000000|IZ|002|004|001|000|000|000|000|000|000|000|000|000
5a65b847-3e23-40ad-9c2c-585d47e94f0a|fd510f3b-df22-4d3a-a9a2-657f48658cee|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Computer Equipment:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004001001000000000000000000000000|IZ|002|004|001|001|000|000|000|000|000|000|000|000
331fdde9-63cd-4c4c-805d-2e4f1df33961|fd510f3b-df22-4d3a-a9a2-657f48658cee|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Computer Equipment:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004001002000000000000000000000000|IZ|002|004|001|002|000|000|000|000|000|000|000|000
4e1af56d-380b-47c7-9d59-b13a911a4e62|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Furniture and Office Equipment|3|Furniture and Office Equipment|N/a|N|N/a|All|N|IZ002004002000000000000000000000000000|IZ|002|004|002|000|000|000|000|000|000|000|000|000
fa38eaf0-56f9-4840-b124-3016be5dc870|4e1af56d-380b-47c7-9d59-b13a911a4e62|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Furniture and Office Equipment:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004002001000000000000000000000000|IZ|002|004|002|001|000|000|000|000|000|000|000|000
a6352c36-2aa6-4b61-bb68-3ee1ad637c3d|4e1af56d-380b-47c7-9d59-b13a911a4e62|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Furniture and Office Equipment:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004002002000000000000000000000000|IZ|002|004|002|002|000|000|000|000|000|000|000|000
4fa819e6-7a4f-4ddc-b2c3-2abaf854a949|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Electrical Infrastructure|3|Electrical Infrastructure|N/a|N|N/a|All|N|IZ002004003000000000000000000000000000|IZ|002|004|003|000|000|000|000|000|000|000|000|000
9c2ba82f-b4fc-4586-85ec-c19c1d07089c|4fa819e6-7a4f-4ddc-b2c3-2abaf854a949|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Electrical Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004003001000000000000000000000000|IZ|002|004|003|001|000|000|000|000|000|000|000|000
aa1449c8-c4e8-41b8-b919-9fe171d6b0fd|4fa819e6-7a4f-4ddc-b2c3-2abaf854a949|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Electrical Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004003002000000000000000000000000|IZ|002|004|003|002|000|000|000|000|000|000|000|000
b2b89987-22a2-4752-9de3-d22b9dd8ac05|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Rails Infrastructure|3|Rails Infrastructure|N/a|N|N/a|All|N|IZ002004004000000000000000000000000000|IZ|002|004|004|000|000|000|000|000|000|000|000|000
936f3c3a-2aca-4e4d-bc7e-9b0a16b427f1|b2b89987-22a2-4752-9de3-d22b9dd8ac05|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Rails Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004004001000000000000000000000000|IZ|002|004|004|001|000|000|000|000|000|000|000|000
9501ef57-2f7d-4f54-9b5b-175799befa3f|b2b89987-22a2-4752-9de3-d22b9dd8ac05|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Rails Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004004002000000000000000000000000|IZ|002|004|004|002|000|000|000|000|000|000|000|000
826c28a9-99b7-4f7f-a492-199f8bc03622|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Solid Waste Infrastructure|3|Solid Waste Infrastructure|N/a|N|N/a|All|N|IZ002004005000000000000000000000000000|IZ|002|004|005|000|000|000|000|000|000|000|000|000
73d4ec8a-7114-4444-b747-aa3bb9c4311e|826c28a9-99b7-4f7f-a492-199f8bc03622|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Solid Waste Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004005001000000000000000000000000|IZ|002|004|005|001|000|000|000|000|000|000|000|000
e1426b11-cdff-4370-b330-3eade9a5f7d4|826c28a9-99b7-4f7f-a492-199f8bc03622|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Solid Waste Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004005002000000000000000000000000|IZ|002|004|005|002|000|000|000|000|000|000|000|000
1d711baf-46f4-47d4-85fa-a3dc842fa836|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Sanitation Infrastructure|3|Sanitation Infrastructure|N/a|N|N/a|All|N|IZ002004006000000000000000000000000000|IZ|002|004|006|000|000|000|000|000|000|000|000|000
155908c2-9d42-4ea9-bde0-9e9a6d130a08|1d711baf-46f4-47d4-85fa-a3dc842fa836|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Sanitation Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004006001000000000000000000000000|IZ|002|004|006|001|000|000|000|000|000|000|000|000
6c4adbf1-60ef-43ef-b893-c159541111ba|1d711baf-46f4-47d4-85fa-a3dc842fa836|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Sanitation Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004006002000000000000000000000000|IZ|002|004|006|002|000|000|000|000|000|000|000|000
4badf699-4183-4d7d-817e-abb986081d1b|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Water Supply Infrastructure|3|Water Supply Infrastructure|N/a|N|N/a|All|N|IZ002004007000000000000000000000000000|IZ|002|004|007|000|000|000|000|000|000|000|000|000
162e7469-5b75-4555-a661-895fdfcb8e02|4badf699-4183-4d7d-817e-abb986081d1b|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Water Supply Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004007001000000000000000000000000|IZ|002|004|007|001|000|000|000|000|000|000|000|000
5048df42-66be-4c6a-bc7c-a69b04fad2a9|4badf699-4183-4d7d-817e-abb986081d1b|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Water Supply Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004007002000000000000000000000000|IZ|002|004|007|002|000|000|000|000|000|000|000|000
89240382-5161-4ae2-9f9d-0e22ee54a663|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Machinery and Equipment|3|Machinery and Equipment|N/a|N|N/a|All|N|IZ002004008000000000000000000000000000|IZ|002|004|008|000|000|000|000|000|000|000|000|000
7382c78c-4ef8-424c-90c4-e6e41f96002b|89240382-5161-4ae2-9f9d-0e22ee54a663|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Machinery and Equipment:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004008001000000000000000000000000|IZ|002|004|008|001|000|000|000|000|000|000|000|000
3a144e60-7047-4487-a8b8-a19b604d5c3b|89240382-5161-4ae2-9f9d-0e22ee54a663|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Machinery and Equipment:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004008002000000000000000000000000|IZ|002|004|008|002|000|000|000|000|000|000|000|000
15c923f1-509a-4644-af4b-e01de8f01ff7|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Transport Assets|3|Transport Assets|N/a|N|N/a|All|N|IZ002004009000000000000000000000000000|IZ|002|004|009|000|000|000|000|000|000|000|000|000
1329c0a5-66cc-4203-9942-1e3e6d32d949|15c923f1-509a-4644-af4b-e01de8f01ff7|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Transport Assets:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004009001000000000000000000000000|IZ|002|004|009|001|000|000|000|000|000|000|000|000
d6ad4db1-c6f9-4719-9b08-dd9234fcd30c|15c923f1-509a-4644-af4b-e01de8f01ff7|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Transport Assets:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004009002000000000000000000000000|IZ|002|004|009|002|000|000|000|000|000|000|000|000
cac8eb33-619f-498f-bb9b-466b6c10026c|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Land|3|Land|N/a|N|N/a|All|N|IZ002004010000000000000000000000000000|IZ|002|004|010|000|000|000|000|000|000|000|000|000
bfd868d3-9f14-4b7c-a343-75d01924fd4d|cac8eb33-619f-498f-bb9b-466b6c10026c|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Land:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004010001000000000000000000000000|IZ|002|004|010|001|000|000|000|000|000|000|000|000
61d18aca-977b-4fad-8f34-e8ba28a1659b|cac8eb33-619f-498f-bb9b-466b6c10026c|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Land:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004010002000000000000000000000000|IZ|002|004|010|002|000|000|000|000|000|000|000|000
c6324894-aec9-4c19-ac12-b909460340fd|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Libraries|3|Libraries|N/a|N|N/a|All|N|IZ002004011000000000000000000000000000|IZ|002|004|011|000|000|000|000|000|000|000|000|000
012099c8-a5ee-4319-9574-a712f01ca2da|c6324894-aec9-4c19-ac12-b909460340fd|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Libraries:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004011001000000000000000000000000|IZ|002|004|011|001|000|000|000|000|000|000|000|000
1d937d53-69a4-43b8-8053-20f04df77cc9|c6324894-aec9-4c19-ac12-b909460340fd|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Libraries:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004011002000000000000000000000000|IZ|002|004|011|002|000|000|000|000|000|000|000|000
be97569c-711b-4ca2-bdf5-9fec0cde5b71|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Zoo, Marine and Non-biological Assets|3|Zoo, Marine and Non-biological Assets|N/a|N|N/a|All|N|IZ002004012000000000000000000000000000|IZ|002|004|012|000|000|000|000|000|000|000|000|000
f2472e7c-97b2-446c-b3aa-d6ba54dc8ee7|be97569c-711b-4ca2-bdf5-9fec0cde5b71|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Zoo, Marine and Non-biological Assets:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004012001000000000000000000000000|IZ|002|004|012|001|000|000|000|000|000|000|000|000
a727b8bb-a830-400c-b8ee-32c6e6785726|be97569c-711b-4ca2-bdf5-9fec0cde5b71|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Zoo, Marine and Non-biological Assets:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004012002000000000000000000000000|IZ|002|004|012|002|000|000|000|000|000|000|000|000
f98dd3c8-ccf5-4d52-b001-95c973b07bfb|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Roads Infrastructure|3|Roads Infrastructure|N/a|N|N/a|All|N|IZ002004013000000000000000000000000000|IZ|002|004|013|000|000|000|000|000|000|000|000|000
e831a16e-0107-481b-b3a9-a08048e1a40a|f98dd3c8-ccf5-4d52-b001-95c973b07bfb|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Roads Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004013001000000000000000000000000|IZ|002|004|013|001|000|000|000|000|000|000|000|000
aba34cad-20c1-43fd-aef4-2fb9f4b8048e|f98dd3c8-ccf5-4d52-b001-95c973b07bfb|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Roads Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004013002000000000000000000000000|IZ|002|004|013|002|000|000|000|000|000|000|000|000
4e2d7392-607b-41fd-844d-8d6eba0a9d0a|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Storm Water Infrastructure|3|Storm Water Infrastructure|N/a|N|N/a|All|N|IZ002004014000000000000000000000000000|IZ|002|004|014|000|000|000|000|000|000|000|000|000
744f6c6e-4b60-4d0f-a692-41c072a8079b|4e2d7392-607b-41fd-844d-8d6eba0a9d0a|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Storm Water Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004014001000000000000000000000000|IZ|002|004|014|001|000|000|000|000|000|000|000|000
ed481a0c-da16-4aa1-b9bf-ef90b556e8c9|4e2d7392-607b-41fd-844d-8d6eba0a9d0a|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Storm Water Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004014002000000000000000000000000|IZ|002|004|014|002|000|000|000|000|000|000|000|000
2dcbd769-2983-4972-be18-1b0769a538ca|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Network and Communication|3|Network and Communication|N/a|N|N/a|All|N|IZ002004015000000000000000000000000000|IZ|002|004|015|000|000|000|000|000|000|000|000|000
e0bb7135-f4d0-4e27-b593-397603299556|2dcbd769-2983-4972-be18-1b0769a538ca|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Network and Communication:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004015001000000000000000000000000|IZ|002|004|015|001|000|000|000|000|000|000|000|000
49e672ea-020d-4906-90bf-d1d9b8adc391|2dcbd769-2983-4972-be18-1b0769a538ca|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Network and Communication:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004015002000000000000000000000000|IZ|002|004|015|002|000|000|000|000|000|000|000|000
7fb5e4c6-8399-40a6-92a6-358e95a0c59a|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Coastal Infrastructure|3|Coastal Infrastructure|N/a|N|N/a|All|N|IZ002004016000000000000000000000000000|IZ|002|004|016|000|000|000|000|000|000|000|000|000
8b42b8ba-256e-45e5-ab95-edcc6cfb5aa7|7fb5e4c6-8399-40a6-92a6-358e95a0c59a|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Coastal Infrastructure:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004016001000000000000000000000000|IZ|002|004|016|001|000|000|000|000|000|000|000|000
1a77219d-6bfe-4192-9be1-106074fa746f|7fb5e4c6-8399-40a6-92a6-358e95a0c59a|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Coastal Infrastructure:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004016002000000000000000000000000|IZ|002|004|016|002|000|000|000|000|000|000|000|000
68f567f4-b7a0-45ab-822c-2164abbc1156|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Community Assets|3|Community Assets|N/a|N|N/a|All|N|IZ002004017000000000000000000000000000|IZ|002|004|017|000|000|000|000|000|000|000|000|000
f170bb99-20c3-45f5-9dbf-8d6260983bc5|68f567f4-b7a0-45ab-822c-2164abbc1156|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Community Assets:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004017001000000000000000000000000|IZ|002|004|017|001|000|000|000|000|000|000|000|000
aceafa2a-0868-4221-a030-49275132d50e|68f567f4-b7a0-45ab-822c-2164abbc1156|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Community Assets:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004017002000000000000000000000000|IZ|002|004|017|002|000|000|000|000|000|000|000|000
6b12a041-1ab3-4ca0-9432-0a060d94cc04|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Other Assets|3|Other Assets|N/a|N|N/a|All|N|IZ002004018000000000000000000000000000|IZ|002|004|018|000|000|000|000|000|000|000|000|000
c59332fd-a132-4a8c-9c34-0407e4db84a5|6b12a041-1ab3-4ca0-9432-0a060d94cc04|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Other Assets:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004018001000000000000000000000000|IZ|002|004|018|001|000|000|000|000|000|000|000|000
118652d7-2522-4f6c-b199-96d701f8e635|6b12a041-1ab3-4ca0-9432-0a060d94cc04|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Other Assets:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004018002000000000000000000000000|IZ|002|004|018|002|000|000|000|000|000|000|000|000
01fa35c8-2300-419b-bc2e-aaae5ea10efe|92368619-2746-43dd-a4a5-6ea6f38000df|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Intangible Assets|3|Intangible Assets|N/a|N|N/a|All|N|IZ002004019000000000000000000000000000|IZ|002|004|019|000|000|000|000|000|000|000|000|000
5828e9db-fd77-4f52-a402-cbf22c25e154|01fa35c8-2300-419b-bc2e-aaae5ea10efe|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Intangible Assets:Gains|4|Gains|N/a|N|N/a|All|Y|IZ002004019001000000000000000000000000|IZ|002|004|019|001|000|000|000|000|000|000|000|000
d7e20c10-f41c-43fa-bab7-0c6e927b6b23|01fa35c8-2300-419b-bc2e-aaae5ea10efe|The gain or loss arising from the derecognition of an asset determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item.|ITEM|Gains and Losses:Disposal of Fixed and Intangible Assets:Property, Plant and Equipment:Intangible Assets:Losses|4|Losses|N/a|N|N/a|All|Y|IZ002004019002000000000000000000000000|IZ|002|004|019|002|000|000|000|000|000|000|000|000
e677a06b-03d4-4b14-b3ef-b694dd9ef4bf|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|The loss arising from the change in the fair value of a financial asset or liabilities measured at fair value recognised in surplus or deficit.  Included in this account would be loss on financial instruments and discounting of debtors.|ITEM|Gains and Losses:Fair Value Adjustment|1|Fair Value Adjustment|N/a|N|N/a|All|N|IZ003000000000000000000000000000000000|IZ|003|000|000|000|000|000|000|000|000|000|000|000
d3eb4faa-cbcb-482a-94ab-b79615a63114|e677a06b-03d4-4b14-b3ef-b694dd9ef4bf|A gains or loss arsing on initial recognition of a biological asset at fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs of a biological asset shall be included in surplus or deficit for the period in which it relates.  [GRAP 101.38]|ITEM|Gains and Losses:Fair Value Adjustment:Biological Assets|2|Biological Assets|N/a|N|N/a|All|N|IZ003001000000000000000000000000000000|IZ|003|001|000|000|000|000|000|000|000|000|000|000
f62b56c1-a9b7-4542-b972-5bf30005807c|d3eb4faa-cbcb-482a-94ab-b79615a63114|A gains or loss arsing on initial recognition of a biological asset at fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs of a biological asset shall be included in surplus or deficit for the period in which it relates.  [GRAP 101.38]|ITEM|Gains and Losses:Fair Value Adjustment:Biological Assets:Gains|3|Gains|N/a|N|N/a|All|Y|IZ003001001000000000000000000000000000|IZ|003|001|001|000|000|000|000|000|000|000|000|000
d19daf7c-bcc7-4724-805b-c2b3c5511b71|d3eb4faa-cbcb-482a-94ab-b79615a63114|A gains or loss arsing on initial recognition of a biological asset at fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs and from a change in fair value less estimated point-of-sale costs of a biological asset shall be included in surplus or deficit for the period in which it relates.  [GRAP 101.38]|ITEM|Gains and Losses:Fair Value Adjustment:Biological Assets:Losses|3|Losses|N/a|N|N/a|All|Y|IZ003001002000000000000000000000000000|IZ|003|001|002|000|000|000|000|000|000|000|000|000
61057934-8278-4220-bc49-f81be2b7c989|e677a06b-03d4-4b14-b3ef-b694dd9ef4bf|The cumulative change in fair value recognised in surplus or deficit on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used.  [GRAP 16.85(d)]|ITEM|Gains and Losses:Fair Value Adjustment:Investment Property|2|Investment Property|N/a|N|N/a|All|N|IZ003002000000000000000000000000000000|IZ|003|002|000|000|000|000|000|000|000|000|000|000
080819c2-c539-4028-a916-1f86f7ae8859|61057934-8278-4220-bc49-f81be2b7c989|The cumulative change in fair value recognised in surplus or deficit on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used.  [GRAP 16.85(d)]|ITEM|Gains and Losses:Fair Value Adjustment:Investment Property:Gains|3|Gains|N/a|N|N/a|All|Y|IZ003002001000000000000000000000000000|IZ|003|002|001|000|000|000|000|000|000|000|000|000
c1091e82-2ed0-44e2-8a4c-88cdc084c04b|61057934-8278-4220-bc49-f81be2b7c989|The cumulative change in fair value recognised in surplus or deficit on a sale of investment property from a pool of assets in which the cost model is used into a pool in which the fair value model is used.  [GRAP 16.85(d)]|ITEM|Gains and Losses:Fair Value Adjustment:Investment Property:Losses|3|Losses|N/a|N|N/a|All|Y|IZ003002002000000000000000000000000000|IZ|003|002|002|000|000|000|000|000|000|000|000|000
aa000034-9e78-4b0b-9c85-5aca017098e9|e677a06b-03d4-4b14-b3ef-b694dd9ef4bf|Gains and losses on the valuation of investments at fair value.|ITEM|Gains and Losses:Fair Value Adjustment:Investments|2|Investments|N/a|N|N/a|All|N|IZ003003000000000000000000000000000000|IZ|003|003|000|000|000|000|000|000|000|000|000|000
339cfdbb-4184-483a-9d71-d1bc3248baa3|aa000034-9e78-4b0b-9c85-5aca017098e9|Gains on the valuation of investments at fair value.|ITEM|Gains and Losses:Fair Value Adjustment:Investments:Gains|3|Gains|N/a|N|N/a|All|Y|IZ003003001000000000000000000000000000|IZ|003|003|001|000|000|000|000|000|000|000|000|000
51b22fed-87b4-4695-a43e-d5504eb18acd|aa000034-9e78-4b0b-9c85-5aca017098e9|Losses on the valuation of investments at fair value.|ITEM|Gains and Losses:Fair Value Adjustment:Investments:Losses|3|Losses|N/a|N|N/a|All|Y|IZ003003002000000000000000000000000000|IZ|003|003|002|000|000|000|000|000|000|000|000|000
6936ac1e-ab42-438e-bf41-f91a0e2965cf|e677a06b-03d4-4b14-b3ef-b694dd9ef4bf|Gains and losses on interest rate swaps|ITEM|Gains and Losses:Fair Value Adjustment:Interest rate Swaps|2|Interest rate Swaps|N/a|N|N/a|All|N|IZ003004000000000000000000000000000000|IZ|003|004|000|000|000|000|000|000|000|000|000|000
7be3fb59-1bad-4eb9-838b-effe10c5c35d|6936ac1e-ab42-438e-bf41-f91a0e2965cf|Gains on interest rate swaps|ITEM|Gains and Losses:Fair Value Adjustment:Interest rate Swaps:Gains|3|Gains|N/a|N|N/a|All|Y|IZ003004001000000000000000000000000000|IZ|003|004|001|000|000|000|000|000|000|000|000|000
3bd6a3d1-949b-4cb3-bc41-c20901f4f569|6936ac1e-ab42-438e-bf41-f91a0e2965cf|Losses on interest rate swaps|ITEM|Gains and Losses:Fair Value Adjustment:Interest rate Swaps:Losses|3|Losses|N/a|N|N/a|All|Y|IZ003004002000000000000000000000000000|IZ|003|004|002|000|000|000|000|000|000|000|000|000
d312dd6e-b557-4709-858d-9b100fb1aeb0|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|This item is for the recognition of gain/loss incurred in foreign exchange transactions.|ITEM|Gains and Losses:Foreign Exchange|1|Foreign Exchange|N/a|N|N/a|All|N|IZ004000000000000000000000000000000000|IZ|004|000|000|000|000|000|000|000|000|000|000|000
ed15db64-9fae-4703-b3ab-8da2530b0e98|d312dd6e-b557-4709-858d-9b100fb1aeb0|This item is for the recognition of gain/loss incurred in foreign exchange transactions.|ITEM|Gains and Losses:Foreign Exchange:Gains|2|Gains|N/a|N|N/a|All|Y|IZ004001000000000000000000000000000000|IZ|004|001|000|000|000|000|000|000|000|000|000|000
5babf686-0d98-4d83-9f8c-72f7318c1007|d312dd6e-b557-4709-858d-9b100fb1aeb0|This item is for the recognition of gain/loss incurred in foreign exchange transactions.|ITEM|Gains and Losses:Foreign Exchange:Losses|2|Losses|N/a|N|N/a|All|Y|IZ004002000000000000000000000000000000|IZ|004|002|000|000|000|000|000|000|000|000|000|000
5e16ed1e-eb84-40e2-9cab-119aacecaa7f|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss|1|Impairment Loss|N/a|N|N/a|All|N|IZ005000000000000000000000000000000000|IZ|005|000|000|000|000|000|000|000|000|000|000|000
d6d9e1d3-5fba-48d8-8cfe-3f307b75174e|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Biological asset carried at cost less accumulated depreciation and impairment.  [GRAP 101.52]|ITEM|Gains and Losses:Impairment Loss:Biological Assets|2|Biological Assets|N/a|N|N/a|All|Y|IZ005001000000000000000000000000000000|IZ|005|001|000|000|000|000|000|000|000|000|000|000
e35b4f47-ea54-44d8-8f01-b41b6aeed2df|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.33/83(c)]|ITEM|Gains and Losses:Impairment Loss:Heritage Assets|2|Heritage Assets|N/a|N|N/a|All|Y|IZ005002000000000000000000000000000000|IZ|005|002|000|000|000|000|000|000|000|000|000|000
517a2ff1-b0b5-4848-a673-ac7132f75a23|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment losses recognised/Impairment losses reversed in surplus or deficit during the period in accordance with the Standards of GRAP on Impairment of Assets.|ITEM|Gains and Losses:Impairment Loss:Intangible Assets|2|Intangible Assets|N/a|N|N/a|All|Y|IZ005003000000000000000000000000000000|IZ|005|003|000|000|000|000|000|000|000|000|000|000
33c341e9-bbb5-458e-90f7-34dc562ff741|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment loss recognised during the period.  [GRAP 16.88] if recognised on the cost model.|ITEM|Gains and Losses:Impairment Loss:Investment Property|2|Investment Property|N/a|N|N/a|All|Y|IZ005004000000000000000000000000000000|IZ|005|004|000|000|000|000|000|000|000|000|000|000
65a53046-11bb-4b7f-9c55-1ac7055c7f76|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment|2|Property, Plant and Equipment|N/a|N|N/a|All|N|IZ005005000000000000000000000000000000|IZ|005|005|000|000|000|000|000|000|000|000|000|000
de4a6635-70e9-4204-b436-a88f8f44d272|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Buildings|3|Buildings|N/a|N|N/a|All|Y|IZ005005001000000000000000000000000000|IZ|005|005|001|000|000|000|000|000|000|000|000|000
b4ff4284-7d6a-41ee-8977-3c5072403825|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Computer Equipment|3|Computer Equipment|N/a|N|N/a|All|Y|IZ005005002000000000000000000000000000|IZ|005|005|002|000|000|000|000|000|000|000|000|000
b84fdd8b-d75f-439c-9056-69f1a97d9104|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Furniture and Office Equipment|3|Furniture and Office Equipment|N/a|N|N/a|All|Y|IZ005005003000000000000000000000000000|IZ|005|005|003|000|000|000|000|000|000|000|000|000
84dde125-0ffb-4965-a8c4-a2e3850f1ff8|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Airports|3|Infrastructure Airports|N/a|N|N/a|All|Y|IZ005005004000000000000000000000000000|IZ|005|005|004|000|000|000|000|000|000|000|000|000
309646f2-a5a8-418f-a88a-67f2214a6a31|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Electricity|3|Infrastructure Electricity|N/a|N|N/a|All|Y|IZ005005005000000000000000000000000000|IZ|005|005|005|000|000|000|000|000|000|000|000|000
d1b38719-d931-4718-a75f-c3406c71e2b5|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Gas Supplies|3|Infrastructure Gas Supplies|N/a|N|N/a|All|Y|IZ005005006000000000000000000000000000|IZ|005|005|006|000|000|000|000|000|000|000|000|000
c7818b18-a305-4d16-8f36-58c5f184f5be|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Railways|3|Infrastructure Railways|N/a|N|N/a|All|Y|IZ005005007000000000000000000000000000|IZ|005|005|007|000|000|000|000|000|000|000|000|000
82715669-b703-4423-8cc7-d174c26998c3|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Roads, Pavements, Bridges and Storm Water|3|Infrastructure Roads, Pavements, Bridges and Storm Water|N/a|N|N/a|All|Y|IZ005005008000000000000000000000000000|IZ|005|005|008|000|000|000|000|000|000|000|000|000
8b14a5f9-a25b-4fac-8d93-dcd9f0aa1862|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Transportation|3|Infrastructure Transportation|N/a|N|N/a|All|Y|IZ005005009000000000000000000000000000|IZ|005|005|009|000|000|000|000|000|000|000|000|000
c6820c4e-07b6-4e05-88fb-85691d067d49|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Waste Management|3|Infrastructure Waste Management|N/a|N|N/a|All|Y|IZ005005010000000000000000000000000000|IZ|005|005|010|000|000|000|000|000|000|000|000|000
23b47f2b-10ec-41e5-a931-a62168bdf9f4|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Waste Water Management|3|Infrastructure Waste Water Management|N/a|N|N/a|All|Y|IZ005005011000000000000000000000000000|IZ|005|005|011|000|000|000|000|000|000|000|000|000
ded8bf30-3af2-4bf9-a74b-cff2ba96ecd1|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Infrastructure Water|3|Infrastructure Water|N/a|N|N/a|All|Y|IZ005005012000000000000000000000000000|IZ|005|005|012|000|000|000|000|000|000|000|000|000
6234524c-216e-4204-bbb1-a1151c9a567d|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Machinery and Equipment|3|Machinery and Equipment|N/a|N|N/a|All|Y|IZ005005013000000000000000000000000000|IZ|005|005|013|000|000|000|000|000|000|000|000|000
fd5dfecd-85b8-4380-8c2f-1431a5c14720|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Transport Assets|3|Transport Assets|N/a|N|N/a|All|Y|IZ005005014000000000000000000000000000|IZ|005|005|014|000|000|000|000|000|000|000|000|000
d1907f3c-10d4-4c31-a10b-d5af80a12cbe|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Libraries|3|Libraries|N/a|N|N/a|All|Y|IZ005005015000000000000000000000000000|IZ|005|005|015|000|000|000|000|000|000|000|000|000
e504ff47-2b25-463c-9df2-c3b98fd54e2b|65a53046-11bb-4b7f-9c55-1ac7055c7f76|Impairment is a loss in the future economic benefits or service potential of an asset, over and above the systematic recognition of the loss of the asset's future economic benefits or service potential through depreciation (amortisation),  GRAP 21.73(a)|ITEM|Gains and Losses:Impairment Loss:Property, Plant and Equipment:Zoo, Marine and Non-biological Assets|3|Zoo, Marine and Non-biological Assets|N/a|N|N/a|All|Y|IZ005005016000000000000000000000000000|IZ|005|005|016|000|000|000|000|000|000|000|000|000
0f6daf70-4f6b-4c61-8a4c-1efb60d65819|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Other Receivables from Non-exchange Revenue|2|Other Receivables from Non-exchange Revenue|N/a|N|N/a|All|N|IZ005006000000000000000000000000000000|IZ|005|006|000|000|000|000|000|000|000|000|000|000
d89ea294-7dcc-4778-858c-6fe538c12f2f|0f6daf70-4f6b-4c61-8a4c-1efb60d65819|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.  This account include insurance claims, transfers and subsidies, unauthorised expenditure/irregular expenditure.|ITEM|Gains and Losses:Impairment Loss:Other Receivables from Non-exchange Revenue:Non Specific Accounts|3|Non Specific Accounts|N/a|N|N/a|All|Y|IZ005006001000000000000000000000000000|IZ|005|006|001|000|000|000|000|000|000|000|000|000
9e82d266-bf51-4240-8d39-75464d4f8f0c|0f6daf70-4f6b-4c61-8a4c-1efb60d65819|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Other Receivables from Non-exchange Revenue:Property Rates|3|Property Rates|N/a|N|N/a|All|Y|IZ005006002000000000000000000000000000|IZ|005|006|002|000|000|000|000|000|000|000|000|000
70408566-2983-49be-ac82-b7e29a60f0a3|5e16ed1e-eb84-40e2-9cab-119aacecaa7f|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions|2|Trade and Other Receivables from Exchange Transactions|N/a|N|N/a|All|N|IZ005007000000000000000000000000000000|IZ|005|007|000|000|000|000|000|000|000|000|000|000
e0d7cb87-b691-47fb-a558-5c1ae12308d4|70408566-2983-49be-ac82-b7e29a60f0a3|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions:Electricity|3|Electricity|N/a|N|N/a|All|Y|IZ005007001000000000000000000000000000|IZ|005|007|001|000|000|000|000|000|000|000|000|000
65e766bf-5e46-479a-bf8a-739e7f38717d|70408566-2983-49be-ac82-b7e29a60f0a3|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.  This account include merchandising, jobbing, property rental, service charges, etc.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions:Non Specific Accounts|3|Non Specific Accounts|N/a|N|N/a|All|Y|IZ005007002000000000000000000000000000|IZ|005|007|002|000|000|000|000|000|000|000|000|000
21639035-793f-4899-80fd-5ee80039c330|70408566-2983-49be-ac82-b7e29a60f0a3|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions:Waste Management|3|Waste Management|N/a|N|N/a|All|Y|IZ005007003000000000000000000000000000|IZ|005|007|003|000|000|000|000|000|000|000|000|000
8307f3f0-7172-4893-a7be-7bd84ca7efb8|70408566-2983-49be-ac82-b7e29a60f0a3|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions:Waste Water Management|3|Waste Water Management|N/a|N|N/a|All|Y|IZ005007004000000000000000000000000000|IZ|005|007|004|000|000|000|000|000|000|000|000|000
7a7902c9-6ae2-43dc-9e6d-e5e5f478fcaf|70408566-2983-49be-ac82-b7e29a60f0a3|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Impairment Loss:Trade and Other Receivables from Exchange Transactions:Water|3|Water|N/a|N|N/a|All|Y|IZ005007005000000000000000000000000000|IZ|005|007|005|000|000|000|000|000|000|000|000|000
7c381123-4c5d-4354-8052-05ae15270de6|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss|1|Reversal of Impairment Loss|N/a|N|N/a|All|N|IZ006000000000000000000000000000000000|IZ|006|000|000|000|000|000|000|000|000|000|000|000
cf6ce1dc-c316-4dae-8f0e-9ced00745ccd|7c381123-4c5d-4354-8052-05ae15270de6|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Biological Assets|2|Biological Assets|N/a|N|N/a|All|Y|IZ006001000000000000000000000000000000|IZ|006|001|000|000|000|000|000|000|000|000|000|000
db7a8f56-bbbb-4ecf-975d-051bfe8aa3bd|7c381123-4c5d-4354-8052-05ae15270de6|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Heritage Assets|2|Heritage Assets|N/a|N|N/a|All|Y|IZ006002000000000000000000000000000000|IZ|006|002|000|000|000|000|000|000|000|000|000|000
f133f7c4-de08-44e7-8620-15eec939baf9|7c381123-4c5d-4354-8052-05ae15270de6|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Intangible Assets|2|Intangible Assets|N/a|N|N/a|All|Y|IZ006003000000000000000000000000000000|IZ|006|003|000|000|000|000|000|000|000|000|000|000
504dcd9f-f239-41b9-9cef-f9a908f9fff8|7c381123-4c5d-4354-8052-05ae15270de6|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Investment Property|2|Investment Property|N/a|N|N/a|All|Y|IZ006004000000000000000000000000000000|IZ|006|004|000|000|000|000|000|000|000|000|000|000
33fc7e86-42d4-4693-bfb6-5b0c955567d7|7c381123-4c5d-4354-8052-05ae15270de6|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment|2|Property, Plant and Equipment|N/a|N|N/a|All|N|IZ006005000000000000000000000000000000|IZ|006|005|000|000|000|000|000|000|000|000|000|000
bb4e793a-3ba4-4d5f-b3e0-5e0a5ecf0e8d|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Buildings|3|Buildings|N/a|N|N/a|All|Y|IZ006005001000000000000000000000000000|IZ|006|005|001|000|000|000|000|000|000|000|000|000
48d8542d-0ae6-44ec-853d-324956bea4be|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Computer Equipment|3|Computer Equipment|N/a|N|N/a|All|Y|IZ006005002000000000000000000000000000|IZ|006|005|002|000|000|000|000|000|000|000|000|000
f8fb7a06-c6a5-42fc-ac7f-df8619609370|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Furniture and Office Equipment|3|Furniture and Office Equipment|N/a|N|N/a|All|Y|IZ006005003000000000000000000000000000|IZ|006|005|003|000|000|000|000|000|000|000|000|000
593aac15-5a5c-4410-8a3e-131633738ce4|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Airports|3|Infrastructure Airports|N/a|N|N/a|All|Y|IZ006005004000000000000000000000000000|IZ|006|005|004|000|000|000|000|000|000|000|000|000
95cc7a81-b227-4c93-8049-ffe26fb32498|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Electricity|3|Infrastructure Electricity|N/a|N|N/a|All|Y|IZ006005005000000000000000000000000000|IZ|006|005|005|000|000|000|000|000|000|000|000|000
4e0f6a46-2d3c-4e9b-8035-4b7d00f4bae2|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Gas Supplies|3|Infrastructure Gas Supplies|N/a|N|N/a|All|Y|IZ006005006000000000000000000000000000|IZ|006|005|006|000|000|000|000|000|000|000|000|000
c5d2fb97-8ab9-414b-a8b9-2f47190a0835|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Railways|3|Infrastructure Railways|N/a|N|N/a|All|Y|IZ006005007000000000000000000000000000|IZ|006|005|007|000|000|000|000|000|000|000|000|000
d3b4414e-a017-458b-9749-f2c9d98cd7d5|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Roads, Pavements, Bridges and Storm Water|3|Infrastructure Roads, Pavements, Bridges and Storm Water|N/a|N|N/a|All|Y|IZ006005008000000000000000000000000000|IZ|006|005|008|000|000|000|000|000|000|000|000|000
05ac5c8a-aa9b-44fe-93c7-0c66664826e8|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Transportation|3|Infrastructure Transportation|N/a|N|N/a|All|Y|IZ006005009000000000000000000000000000|IZ|006|005|009|000|000|000|000|000|000|000|000|000
5b1e42d9-dab5-48aa-b849-a23cadc40c8f|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Waste Management|3|Infrastructure Waste Management|N/a|N|N/a|All|Y|IZ006005010000000000000000000000000000|IZ|006|005|010|000|000|000|000|000|000|000|000|000
8c2afbdd-9cc3-4c9f-b0c8-ff4c8d55ad7b|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Waste Water Management|3|Infrastructure Waste Water Management|N/a|N|N/a|All|Y|IZ006005011000000000000000000000000000|IZ|006|005|011|000|000|000|000|000|000|000|000|000
5f5a0a84-e3eb-4698-b7eb-eba0eff953a1|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Infrastructure Water|3|Infrastructure Water|N/a|N|N/a|All|Y|IZ006005012000000000000000000000000000|IZ|006|005|012|000|000|000|000|000|000|000|000|000
55c228e3-f192-46af-8fc2-0c12782949b5|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Machinery and Equipment|3|Machinery and Equipment|N/a|N|N/a|All|Y|IZ006005013000000000000000000000000000|IZ|006|005|013|000|000|000|000|000|000|000|000|000
186323e7-f340-4a87-b337-a876e394d231|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Transport Assets|3|Transport Assets|N/a|N|N/a|All|Y|IZ006005014000000000000000000000000000|IZ|006|005|014|000|000|000|000|000|000|000|000|000
d6b29f0f-0f36-4c4e-8d6f-7055649e290a|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Libraries|3|Libraries|N/a|N|N/a|All|Y|IZ006005015000000000000000000000000000|IZ|006|005|015|000|000|000|000|000|000|000|000|000
47a9ec8d-c459-4eea-866e-a1d67cc6af9e|33fc7e86-42d4-4693-bfb6-5b0c955567d7|Reversal of impairment losses recognised in surplus/deficit in accordance with the Standards of GRAP on Impairment of Non-cash-generating Assets and Impairment of Cash-generating Asset.  [GRAP103.83(c)]|ITEM|Gains and Losses:Reversal of Impairment Loss:Property, Plant and Equipment:Zoo, Marine and Non-biological Assets|3|Zoo, Marine and Non-biological Assets|N/a|N|N/a|All|Y|IZ006005016000000000000000000000000000|IZ|006|005|016|000|000|000|000|000|000|000|000|000
8875e8a5-921f-469c-8e25-13743b410ef7|7c381123-4c5d-4354-8052-05ae15270de6|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Other Receivables from Non-exchange Revenue|2|Other Receivables from Non-exchange Revenue|N/a|N|N/a|All|N|IZ006006000000000000000000000000000000|IZ|006|006|000|000|000|000|000|000|000|000|000|000
3be1764a-58d6-4095-9a6b-ce3c88820d89|8875e8a5-921f-469c-8e25-13743b410ef7|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.  This account include insurance claims, transfers and subsidies, unauthorised expenditure/irregular expenditure.|ITEM|Gains and Losses:Reversal of Impairment Loss:Other Receivables from Non-exchange Revenue:Non Specific Accounts|3|Non Specific Accounts|N/a|N|N/a|All|Y|IZ006006001000000000000000000000000000|IZ|006|006|001|000|000|000|000|000|000|000|000|000
a3c0af65-a998-49d0-b9c3-2ec22ebf3f3a|8875e8a5-921f-469c-8e25-13743b410ef7|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Other Receivables from Non-exchange Revenue:Property Rates|3|Property Rates|N/a|N|N/a|All|Y|IZ006006002000000000000000000000000000|IZ|006|006|002|000|000|000|000|000|000|000|000|000
ab6c110f-4743-4f45-9488-9416502686b2|7c381123-4c5d-4354-8052-05ae15270de6|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions|2|Trade and Other Receivables from Exchange Transactions|N/a|N|N/a|All|N|IZ006007000000000000000000000000000000|IZ|006|007|000|000|000|000|000|000|000|000|000|000
1548f9ec-d20a-4bb6-b28d-15cb972e5675|ab6c110f-4743-4f45-9488-9416502686b2|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions:Electricity|3|Electricity|N/a|N|N/a|All|Y|IZ006007001000000000000000000000000000|IZ|006|007|001|000|000|000|000|000|000|000|000|000
d026276a-dddf-437b-9e4f-34f632fedd2b|ab6c110f-4743-4f45-9488-9416502686b2|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.  This account include merchandising, jobbing, property rental, service charges, etc.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions:Non Specific Accounts|3|Non Specific Accounts|N/a|N|N/a|All|Y|IZ006007002000000000000000000000000000|IZ|006|007|002|000|000|000|000|000|000|000|000|000
eb6a7add-aa34-4085-b11e-dfa55bf5ed39|ab6c110f-4743-4f45-9488-9416502686b2|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions:Waste Management|3|Waste Management|N/a|N|N/a|All|Y|IZ006007003000000000000000000000000000|IZ|006|007|003|000|000|000|000|000|000|000|000|000
54d5b320-1a78-406e-88a3-3dca3681fb82|ab6c110f-4743-4f45-9488-9416502686b2|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions:Waste Water Management|3|Waste Water Management|N/a|N|N/a|All|Y|IZ006007004000000000000000000000000000|IZ|006|007|004|000|000|000|000|000|000|000|000|000
0e163e71-6d2a-4ca0-aba3-5db9bdfd2677|ab6c110f-4743-4f45-9488-9416502686b2|Impairment is a decrease in the value of an asset to an amount that is less than the amount under the cost basis.|ITEM|Gains and Losses:Reversal of Impairment Loss:Trade and Other Receivables from Exchange Transactions:Water|3|Water|N/a|N|N/a|All|Y|IZ006007005000000000000000000000000000|IZ|006|007|005|000|000|000|000|000|000|000|000|000
122c7a73-dae3-4015-acf7-ffd313583b88|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs.|ITEM|Gains and Losses:Inventory|1|Inventory|N/a|N|N/a|All|N|IZ007000000000000000000000000000000000|IZ|007|000|000|000|000|000|000|000|000|000|000|000
d67a0a49-b501-4234-bc56-82fa2bd683b7|122c7a73-dae3-4015-acf7-ffd313583b88|A new assessment is made of net realisable value in each subsequent period.  When the circumstances that previously caused inventories to be written down below cost no longer exist or when there is clear evidence of an increase in net realisable value because of changed economic circumstances, the amount of the write-down is reversed (i.e. the reversal is limited to the amount of the original write-down) so that the new carrying amount is the lower of the cost and the revised net realisable value.  This occurs, for example, when an item of inventory that is carried at net realisable value, because its selling price has declined, is still on hand in a subsequent period and its selling price has increased.|ITEM|Gains and Losses:Inventory:Increase to net-realisable Value|2|Increase to net-realisable Value|N/a|N|N/a|All|Y|IZ007001000000000000000000000000000000|IZ|007|001|000|000|000|000|000|000|000|000|000|000
b4dde714-0fb8-46e7-934e-7af754b3132d|122c7a73-dae3-4015-acf7-ffd313583b88|The amount of any write-down of inventories to net realisable value and all losses of inventories shall be recognised as an expense in the period the write-down or loss occurs.|ITEM|Gains and Losses:Inventory:Decrease in net-realisable Value|2|Decrease in net-realisable Value|N/a|N|N/a|All|Y|IZ007002000000000000000000000000000000|IZ|007|002|000|000|000|000|000|000|000|000|000|000
01929127-a012-438e-a0da-9d7eb6663261|1f2cbc33-d269-4c44-b37b-bbcdd14676d7|Water losses are calculated as the difference between the system input volume and the authorised consumption.  Water losses are broken down into commercial or apparent and physical or real losses.|ITEM|Gains and Losses:Water Losses|1|Water Losses|N/a|N|N/a|All|N|IZ008000000000000000000000000000000000|IZ|008|000|000|000|000|000|000|000|000|000|000|000
d9bbb46b-aa90-4f7b-aeb3-7359fc8cc87a|01929127-a012-438e-a0da-9d7eb6663261|Apparent / commercial losses are not visible, except for unauthorised use, and are usually as a result of poor- or lack of metering.  If these losses are reduced, generally more revenue will be generated by, and for the water service institution.|ITEM|Gains and Losses:Water Losses:Apparent Losses|2|Apparent Losses|N/a|N|N/a|All|N|IZ008001000000000000000000000000000000|IZ|008|001|000|000|000|000|000|000|000|000|000|000
10c46849-1d9d-4fad-a410-130cf6192041|d9bbb46b-aa90-4f7b-aeb3-7359fc8cc87a|Unauthorised connection/consumption through theft.  An unauthorised connection is defined as a water connection to a customer which was not installed by the water utility or a water connection which has deliberately been tampered with to reduce or eradicate the metered consumption.|ITEM|Gains and Losses:Water Losses:Apparent Losses:Unauthoried Consumption|3|Unauthoried Consumption|N/a|N| | |Y|IZ008001001000000000000000000000000000|IZ|008|001|001|000|000|000|000|000|000|000|000|000
d8f653d1-9af4-45e0-937f-6fdfe4cf1575|d9bbb46b-aa90-4f7b-aeb3-7359fc8cc87a|Customer metering and billing inaccuracies.  Metering inaccuracies differ significantly from municipality to municipality and depend on the water quality, class of meter, type of meter, meter sizing, installation requirements and air surges.|ITEM|Gains and Losses:Water Losses:Apparent Losses:Customer Meter Inaccuracies|3|Customer Meter Inaccuracies|N/a|N|N/a|All|Y|IZ008001002000000000000000000000000000|IZ|008|001|002|000|000|000|000|000|000|000|000|000
4977c2ca-363a-4496-9ccc-e388c9bfd6dc|01929127-a012-438e-a0da-9d7eb6663261|Physical or real losses are the physical water losses from the pressurised system, up to the point of measurement of customer use.  Real losses include leaking mains, reticulation pipes, connection pipes, overflowing reservoirs and bursts.|ITEM|Gains and Losses:Water Losses:Real Losses|2|Real Losses|N/a|N|N/a|All|N|IZ008002000000000000000000000000000000|IZ|008|002|000|000|000|000|000|000|000|000|000|000
182abd95-a1a7-4709-a146-0fd966664c73|4977c2ca-363a-4496-9ccc-e388c9bfd6dc|Physical or real losses at distribution mains.|ITEM|Gains and Losses:Water Losses:Real Losses:Leakage on Transmission and Distribution Mains|3|Leakage on Transmission and Distribution Mains|N/a|N|N/a|All|Y|IZ008002001000000000000000000000000000|IZ|008|002|001|000|000|000|000|000|000|000|000|000
47e08147-2f6d-417f-9f9c-2d89250434f9|4977c2ca-363a-4496-9ccc-e388c9bfd6dc|Physical or real losses at storage tanks.|ITEM|Gains and Losses:Water Losses:Real Losses:Leakage and Overflows at Storage Tanks/Reservoirs|3|Leakage and Overflows at Storage Tanks/Reservoirs|N/a|N|N/a|All|Y|IZ008002002000000000000000000000000000|IZ|008|002|002|000|000|000|000|000|000|000|000|000
d4071d7a-d698-465d-85a1-d20f76d4bde2|4977c2ca-363a-4496-9ccc-e388c9bfd6dc|Physical or real losses at service connections up to the point of Customer Meter.|ITEM|Gains and Losses:Water Losses:Real Losses:Leakage on Service Connections up to the point of Customer Meter|3|Leakage on Service Connections up to the point of Customer Meter|N/a|N|N/a|All|Y|IZ008002003000000000000000000000000000|IZ|008|002|003|000|000|000|000|000|000|000|000|000
6c20708b-e83d-4c92-bb84-a719b5e5a5f1|01929127-a012-438e-a0da-9d7eb6663261|Data transfer and management errors are the difference between the actual metered consumption and the metered consumption billed.  Data transfer and management errors typically occur as a result of data entry errors, estimated readings, meters not captured on the billing system, meter factor errors and financial billing correction without volume corrections.  It is accepted that many municipalities do not read their meters on a monthly basis and work on estimated readings.  In this case the data transfer error will be high on estimated months but is expected to be reconciled once the meters have been read.|ITEM|Gains and Losses:Water Losses:Data Transfer and Management Errors|2|Data Transfer and Management Errors|N/a|N| | |Y|IZ008003000000000000000000000000000000|IZ|008|003|000|000|000|000|000|000|000|000|000|000
123b1bd3-3a9d-4f27-8666-e7877815e385|01929127-a012-438e-a0da-9d7eb6663261|Unavoidable annual real losses are the accepted minimum level of physical losses from the water distribution system.  The leakage from a water distribution system can never be zero.|ITEM|Gains and Losses:Water Losses:Unavoidable Annual Real Losses|2|Unavoidable Annual Real Losses|N/a|N|N/a|All|Y|IZ008004000000000000000000000000000000|IZ|008|004|000|000|000|000|000|000|000|000|000|000