Taxation and revenue collection
Assets Depreciating Assets Second Element Of Cost Allocated To Low Value Pool Total Amount
Status: Standard
- Definition
- The total of any amounts included in the second element costs of assets in a taxpayer's low-value pool at the start of the income year, and of low-value assets added to the pool in the income year.
- Guidance
- Inform the relevant field with the total of any amounts included in the second element of cost of assets in the low-value pool at the start of this income year and of low-value assets added to the pool in this income year. Amounts spent on improving an asset are an example of a second element of cost. Show the second element of cost total before any adjustment for taxable use percentage.
- Unique identifier
- http://api.gov.au/definition/trc/de3218
- Used by
- Australian Taxation Office
- Type
- float
- Syntax specifics
- xbrl
- name : Assets.DepreciatingAssets.SecondElementOfCostAllocatedToLowValuePoolTotal.Amount
- period : duration
- classification : baf/bafpo/bafpo7.02.02
- API url
- https://api.gov.au/definitions/api/definition/trc/de3218