TPG24-14 Guidance - Accounting for Bid Cost Contributions

This guidance helps agencies assess if bid cost contributions for third-party property, plant, and equipment qualify for capitalisation or should be expensed.

The purpose of this non-mandatory guidance is to assist agencies in determining whether bid cost contributions made in relation to property, plant and equipment constructed by third parties:

  • qualify for capitalisation under AASB 116 Property, Plant and Equipment (AASB 116),
  • qualify for capitalisation under another accounting standard; or
  • should be expensed.

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Download TPG24-14 Guidance - Accounting for Bid Cost Contributions PDF 445.88KB Current as of Tuesday, 25 March 2025.

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Type: Treasury Policy and Guidelines (TPG)
Author: NSW Treasury
Publication Date: 23 May 2024

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