FINANCIALS
8. Property, Plant and Equipment (continued)
2017 2016
$ $
Land and buildings 201,094 193,072
Leasehold Improvements 922,055 979,085
Furniture and office equipment 34,045 368,575
Motor vehicles 10,490 18,003
Make Good Asset 72,722 88,850
294,216 75,888
1,534,622 1,723,473
Software Total
$ $
1,726,554 1,726,554
95,984 95,984
178,993 178,993
(9,092) (9,092)
1,992,439 1,992,439
300,591 300,591
73,220 73,220
2,366,250 2,366,250
Balance at 1 January 2016 (889,777) (889,777)
Amortisation expense (209,864) (209,864)
(1,099,641) (1,099,641)
(244,205) (244,205)
(1,343,846) (1,343,846)
As at 31 December 2016 892,798 892,798
As at 31 December 2017 1,022,404 1,022,404
2017 2016
$ $
Salary and superannuation accruals 1,429,651 1,193,748
Prepaid centre fees and holding deposits 3,775,585 4,390,527
95,850 424,466
Depreciation:
Finance Lease Asset
9. Intangible Assets
Gross Carrying Amount
Balance at 1 January 2016
Additions
Assets under construction (WIP)
Reclassification and prior year adjustment
Balance at 31 December 2016
KU
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Additions
Assets under construction (WIP)
Balance at 31 December 2017
Accumulated Depreciation
Balance at 31 December 2016
Amortisation expense
Balance at 31 December 2017
Net Book Value
10. Trade and Other Payables
GST Payable
Other payables and accruals 1,198,780 335,890
Trade payables 2,682,174 2,234,570
WBS & Brokered program surpluses 3,787,251 4,212,695
12,969,292 12,791,896
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