Note 30. Capital Works in Progress

Capital Works in Progress are assets being constructed over periods of time in excess of the present reporting period. These assets often require extensive installation work or integration with other assets, and contrast with simpler assets that are ready for use when acquired, such as motor vehicles and equipment. Capital Works in Progress are not depreciated as the Directorate is not currently deriving any economic benefits from them.

Assets, which are under construction, include hospital buildings, community health centres and computer software.

 

  2013
$’000
2012
$’000
Building Works in Progressa 186,265 177,252
Plant and Equipment Works in Progressb 915 154
Computer Software Works in Progressc 54,398 40,641
Other Works in Progress 58 188
Total Capital Works in Progress 241,636 218,235

 

a) The increase in building works in progress is mainly for works carried out on the Community Health Centres in Belconnen and Tuggeranong, the Canberra Region Cancer Centre, the Centenary Hospital for Women and Children, for Clinical Services Redevelopment, the Canberra Hospital Emergency Department Intensive Care Unit, and various capital upgrade projects.

b) The increase in plant and equipment works in progress is due to the commencement of the Improving Critical Care Outreach and Training in the ACT and Southern NSW Project. This project is to provide access to a range of visual and audio communication tools to assist in the decision making and provision of medical care for critically ill patients.

c) The increase in computer software works in progress is mainly for the e-Health project which is providing the information technology and communication systems needed to support the Health Infrastructure Program and National E-Health Program, the Identity Access Management project which is providing a system that automates and manages identity and access to information, and the Digital Mammography project which is changing the breast screening system from analogue (hard copy) to digital (soft copy).

Reconciliation of Capital Works in Progress

The following table shows the movement of Capital Works in Progress during 2012-2013.

 

  Building Works in Progress $’000 Plant and Equipment Works in Progress $’000 Computer Software Works in Progress $’000 Other Works in Progress $’000 Total
$’000
Carrying Amount at the Beginning
of the Reporting Period
177,252 154 40,641 188 218,235
Additions 128,826 887 19,911 28 149,651
Capital Works in Progress Completed and Transferred to Property, Plant and Equipment and Intangible Assets (118,715) (121) (6,154) (28) (125,018)
Capital Works Expensed (1,098) (5) (130) (1,232)
Carrying Amount at the End of the Reporting Period 186,265 915 54,398 58 241,636

 

Reconciliation of Capital Works in Progress

The following table shows the movement of Capital Works in Progress during 2011-2012.

 

  Building Works in Progress $’000 Plant and Equipment Works in Progress $’000 Computer Software Works in Progress $’000 Other Works in Progress $’000 Total
$’000
Carrying Amount at the Beginning of the Reporting Period 85,189 98 23,138 153 108,578
Additions 143,780 56 19,138 35 163,009
Capital Works in Progress
Completed and Transferred to
Property, Plant and Equipment and
Intangible Assets
(49,910) (1,569) (51,479)
Capital Works Expensed (1,807) (66) (1,873)
Carrying Amount at the End of the
Reporting Period
177,252 154 40,641 188 218,235