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Department of Health Notes to the financial statements For the year ended on 30 June 2023 5.1 Infrastructure, property, plant and equipment (continued) Site Leasehold Year ended 30 June 2022 Land $'000 Buildings infrastructure improvements $'000 $'000 $'000 Computer Furniture and Other plant equipment fittings and equipment $'000 $'000 Work in $'000 progress $'000 Artworks Total $'000 $'000 1 July 2021 Gross carrying amount 18,988 1,946 133 3,761 261 94 Accumulated depreciation (79) (16) (298) (203) (57) 2,538 (1,625) 75 27,796 (2,278) Accumulated impairment loss Carrying amount at start of year 18,988 1,867 117 3,463 58 37 913 75 25,518 Additions 1 25 197 Disposals Expensed གྱིསྱེནྲ 78,951 79,174 (7) (9) (5) Transfers from/(to) other reporting entities (a) Revaluation increments/(decrements) Impairment losses 819 226 550 1,095 Impairment losses reversed Depreciation (75) (16) (752) (17) (8) (212) (1,080) Carrying amount at 30 June 2022 19,807 2,018 152 2,711 66 29 886 78,949 75 104,693 Gross carrying amount 19,807 2,018 Accumulated depreciation 184 (32) 3,761 (1,050) 286 94 2,723 78,949 75 107,897 (220) (65) (1,837) (3,204) Accumulated impairment loss a) The department has transferred four modular ward buildings and furniture, fittings and equipment from the Health Ministerial Body to East Metropolitan Health Service, North Metropolitan Health Service, South Metropolitan Health Service and WA Country Health Service. The department accounts for these transfers as a distribution to owner. Initial recognition Items of infrastructure, property, plant and equipment, costing $5,000 or more are measured initially at cost. Where an asset is acquired for no cost or significantly less than fair value, the cost is valued at its fair value at the date of acquisition. Items of infrastructure, property, plant and equipment costing less than $5,000 are immediately expensed direct to the statement of comprehensive income (other than where they form part of a group of similar items which are significant in total). The cost of a leasehold improvement is capitalised and depreciated over the shorter of the remaining term of the lease or the estimated useful life of the leasehold improvement. < 160 Contents About us Significant issues Report on operations Agency performance Operational disclosures ⚫Key performance indicators Financial disclosures and compliance • Appendix

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