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Asset Measurement in the Costing of Government Services

Research paper

This research paper was released on 5 September 2001. This report examines the impact of asset measurement factors on unit costs featured in the Report on Government Services in the service areas of public hospitals, police services, corrective services and housing.

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Contents

Preliminaries
Cover, Copyright, Contents, Terms of reference for the Review of Commonwealth/State Service Provision, Acronyms and Abbreviations, Key messages

1 Importance of asset measurement techniques

2 Research method and extent of differences in asset measurement techniques

3 Corrective services

4 Housing

5 Police services

6 Public hospitals

7 Conclusion

Appendix A Summary of deprival value methodology

Appendix B Summary of research project method

Appendix C Supplementary analysis applying reference asset depreciation

Appendix D Analysis of other correctional facilities

Appendix E Analysis of other hospitals

Glossary

References

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