Department of Sustainability, Environment, Water, Population and Communities

Note 5B. Trade and Other Receivables
Goods and Services:
Goods and services - related entities		5,572		4,506
Goods and services - external parties		1,291		383
Total receivables for goods and services		6,863		4,889
Appropriations receivable:
For existing programs		86,949		67,771
Total appropriations receivable		86,949		67,771
Other receivables:
GST receivable from the Australian Taxation Office		2,245		4,668
Other		153		898
Total other receivables		2,398		5,566
Total trade and other receivables (gross)		96,210		78,226
Less impairment allowance account:
Goods and services		(42)		(130)
Total impairment allowance account		(42)		(130)
Total trade and other receivables (net)		96,168		78,096
Receivables are expected to be recovered in:
No more than 12 months		96,168		78,096
Total trade and other receivables (net)		96,168		78,096
Receivables are aged as follows:
Not overdue		94,910		76,218
Overdue by:
0 to 30 days		972		816
31 to 60 days		221		471
61 to 90 days		33		13
More than 90 days		74		708
Total receivables (gross)		96,210		78,226
The impairment allowance account is aged as follows:
Overdue by:
61 to 90 days		-		(10)
More than 90 days		(42)		(120)
Total impairment allowance account		(42)		(130)

Credit terms for goods and services were within 30 days (2012: 30 days).

Reconciliation of the Impairment Allowance Account:
Movements in relation to 2013
	Goods and services		Total
	$'000		$'000
Opening balance	(130)		(130)
Amounts written off	63		63
Amounts recovered and reversed	37		37
Increase/decrease recognised in net surplus	(12)		(12)
Closing balance	(42)		(42)
Movements in relation to 2012
	Goods and services		Total
	$'000		$'000
Opening balance	(277)		(277)
Amounts written off	160		160
Amounts recovered and reversed	45		45
Increase/decrease recognised in net surplus	(58)		(58)
Closing balance	(130)		(130)

		2013		2012
		$'000		$'000
Note 5C. Other Financial Assets
Accrued revenue - goods and services		4,738		3,842
Total other financial assets		4,738		3,842
Total other financial assets - are expected to be recovered in:
No more than 12 months		4,738		3,842
Total other financial assets		4,738		3,842