Table 3.2: Comprehensive income statement (showing net cost of services) (for the period ended 30 June)

	2016–17 Actual $'000	2017–18 Revised budget $'000	2018–19 Forward estimate $'000	2019–20 Forward estimate $'000	2020–21 Forward estimate $'000
EXPENSES
Employee benefits	5,086	6,128	6,488	6,489	6,489
Suppliers	19,371	14,624	13,148	13,223	13,339
Depreciation and amortisation	938	983	983	983	983
Write-down and impairment of assets	1,454	-	-	-	-
Finance costs	3	3	3	3	3
Total expenses	26,852	21,738	20,622	20,698	20,814
LESS:
OWN-SOURCE INCOME
Own-source revenue
Sale of goods and rendering of services	7,197	1,138	1,155	1,155	1,155
Rental income	696	1,339	1,339	1,339	1,339
Total own-source revenue	7,893	2,477	2,494	2,494	2,494
Gains
Other	76	50	50	50	50
Total gains	76	50	50	50	50
Total own-source income	7,969	2,527	2,544	2,544	2,544
Net (cost of)/contribution by services	(18,883)	(19,211)	(18,078)	(18,154)	(18,270)
Revenue from Government	16,479	17,093	17,080	17,171	17,287
Surplus/(Deficit) attributable to the Australian Government	(2,404)	(2,118)	(998)	(983)	(983)
OTHER COMPREHENSIVE INCOME
Changes in asset revaluation reserves	227	-	-	-	-
Total other comprehensive income	227	-	-	-	-
Total comprehensive income/(loss) attributable to the Australian Government	(2,177)	(2,118)	(998)	(983)	(983)
Note: Impact of net cash appropriation arrangements
	2016–17 $'000	2017–18 $'000	2018–19 $'000	2019–20 $'000	2020–21 $'000
Total comprehensive income/(loss) less depreciation/amortisation expenses previously funded through revenue appropriations	(1,239)	(1,135)	(15)	-	-
plus depreciation/amortisation expenses previously funded through revenue appropriations (a)	938	983	983	983	983
Total comprehensive income/(loss)—as per statement of comprehensive income	(2,177)	(2,118)	(998)	(983)	(983)

Prepared on Australian Accounting Standards basis.

Note:

1. From 2010–11, the Government introduced net cash appropriation arrangements where Appropriation Act No. 1 or Bill No. 3 revenue appropriations for the depreciation/amortisation expenses of non-corporate Commonwealth entities (and select corporate Commonwealth entities) were replaced with a separate capital budget (the Departmental Capital Budget, or DCB) provided through Appropriation Act No. 1 or Bill No. 3 equity appropriations. For information regarding DCBs, please refer to Table 3.6 Departmental Capital Budget Statement.

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