Transcript Correct Combination

CORRECT COMBINATION
ECONOMIC REPORTING FORMAT
ECONOMIC CLASSIFICATION
Presenter: SCOA Technical Committee|
National Treasury| 11 September 2014
How does the tool work?
The purpose of this tool is twofold
1. Identify incorrect combinations between segments
2. Reflect the correct economic reporting item e.g. ‘capitalised compensation’
as ‘Payments for capital assets - buildings and other fixed structures’
• Source = Responsibility download (www.vulindlela.gov.za) – All
departments on BAS
• Rules built in Vulindlela, fields called “ECON CLASS" (Economic
Classification)
Note:
• #NA indicates incorrect combinations between the segments have been
used during the posting of transactions
• “Total expenditure” – in cases where total spending is zero, it will have no
effect on classification, but will still show in download e.g. journals, Apr =
R100, May = -R100, effect = 0
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Economic classification & Inconsistencies
The economic classification:
The three segments Infrastructure, Asset and Item together constitute
the economic classification in the SCOA environment.
An inconsistency:
An inconsistency is the incorrect allocation in one or more, of the
three segments in a transactional combination.
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Responsibility download - Vulindlela
• Econ Class_Level 2 – Economic Reporting Format - reporting level 2 (
Current Payments, Transfers and Subsidies, Payments for capital assets
and Payments for financial assets)
• Econ Class_Level 3 – Economic Reporting Format - reporting level 3
(refer to table)
• Inconsistent Econ Class – Inconsistent classification identifier
(Infrastructure, Assets and Item segment classification)
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Economic Reporting Format
Format of summary payments table
Economic Classification of payments
Current payments
Compensation of employees
Goods and services
Interest and rent on land
Transfers and subsidies
Provinces and municipalities
Departmental agencies and accounts
Higher education institutions
Foreign governments and international organisations
Public corporations and private enterprises
Non profit institutions
Households
Payments for capital assets
Buildings and other fixed structures
Machinery and equipment
Heritage assets
Specialised military assets
Biological assets
Land and sub-soil assets
Software and other intangible assets
Payments for financial assets
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INFRASTRUCTURE
ALLOCATIONS
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Infrastructure Leases transactions
Finance Leases - Infrastructure Assets
Infrastructure Segment
Asset Segment
Item Segment
RESIDENTIAL BUILDINGS
INFRASTRUCTU:FINANCE LEASES(CAP) NON-RESIDENTIAL BUILDINGS
FINANCE LEASES BUIL&OT FIX S
OTHER FIXED STRUCTURES
Operating Leases - Infrastructure Assets
Infrastructure Segment
Asset Segment
Item Segment
RESIDENTIAL BUILDINGS
INFRASTRUCT:OPERATING LEAS (CUR) NON-RESIDENTIAL BUILDINGS
OPERATING LEASES:INFRSTRCTR
OTHER FIXED STRUCTURES
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New Infrastructure
New Infrasctructure Assets
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
RESIDENTIAL BUILDINGS
PURCHASE OF NEW INFRASTRUCTURE NON-RESIDENTIAL BUILDINGS
NEW BUILDINGS & OTHER FIX STRUCT
OTHER FIXED STRUCTURES
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Outs Construction-Infrastructure
New Infrasctructure Assets - Outsourced Construction (Single Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
RESIDENTIAL BUILDINGS
CONSTRUCTION - OUTSOURCED
NON-RESIDENTIAL BUILDINGS
OUTS CONTRCTR:NEW BUIL&OT FIX ST
OTHER FIXED STRUCTURES
New Infrasctructure Assets - Outsourced Construction (Multiple Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
OUTS CONTRCTR:NEW BUIL&OT FIX ST
OUTS NEW: C/P:ADVERT& ADMIN COST
OUTS NEW:C/P:BUS&ADV SER:PRJ MAN
OUTS NEW:C/P:BUS&ADV SER:RESE&AD
CONSTRUCTION - OUTSOURCED
OUTS NEW:C/P:BUS&ADV SER:VALUER
RESIDENTIAL BUILDINGS;
OUTS NEW:C/P:INF&PLN SER:LN&QT S
NON-RESIDENTIAL BUILDINGS;
OTHER FIXED STRUCTURES OUTS NEW:C/P:INFR&PLN SER:ARCHT
OUTS NEW:C/P:INFR&PLN SER:TWN PL
OUTS NEW:C/P:ENGIN CIVIL
OUTS NEW:C/P:ENGIN ELECTR
OUTS NEW:C/P:ENGIN MECHAN
OUTS NEW:C/P:ENGIN STRUCT
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Outs Maintenance & repairs – Buildings
Maintenance and repairs - Buildings (Single Contract)
Infrastructure Segm ent
EX INFR:MAINT&REP: OUTSOURCED
Asset Segm ent
RESIDENTIAL BUILDINGS
Item Segm ent
OUTS P/P:CONTRACTD MAINT
NON-RESIDENTIAL BUILDINGS
Maintenance and repairs - Buildings(Multiple Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
OUTS P/P:CONTRACTD MAINT
OUTS:C/P:BUS&ADV SER:FIN MANGMNT
OUTS:C/P:BUS&ADV SER:PRJ MANGMNT
OUTS:C/P:BUS&ADV SER:RESE&ADVISR
OUTS:C/P:BUS&ADV SER:VALUER
RESIDENTIAL BUILDINGS;
OUTS:C/P:INFR&PLN SER:ARCHITCTRL
EX INFR:MAINT&REP: OUTSOURCED NON-RESIDENTIAL BUILDINGS;
OUT:C/P:INF&PLN SER:LND&QTY SURV
OTHER FIXED STRUCTURES
OUTS:C/P:INFR&PLN SER:TWN PLANNR
OUTS:CONS/PROF:ENGIN CIVIL
OUTS:CONS/PROF:ENGIN ELECTRICAL
OUTS:CONS/PROF:ENGIN MECHANICAL
OUTS:CONS/PROF:ENGIN STRUCTURAL
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Outs Maintenance & repairs – Other Fixed
Structures
Maintenance and repairs - Other Infrastructure Assets (Single Contract)
Infrastructure Segment
Assets Segment
EX INFR:MAINT&REP: OUTSOURCED OTHER FIXED STRUCTURES
Item Segment
OUTS CONTRCTRS:MNT&REP O/INF AS
Maintenance and repairs - Other Infrastructure Assets (Multiple Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
OUTS CONTRCTRS:MNT&REP O/INF AS
OUTS:C/P:BUS&ADV SER:FIN MANGMNT
OUTS:C/P:BUS&ADV SER:PRJ MANGMNT
OUTS:C/P:BUS&ADV SER:RESE&ADVISR
OUTS:C/P:BUS&ADV SER:VALUER
RESIDENTIAL BUILDINGS;
OUTS:C/P:INFR&PLN SER:ARCHITCTRL
EX INFR:MAINT&REP: OUTSOURCED NON-RESIDENTIAL BUILDINGS;
OTHER FIXED STRUCTURES OUT:C/P:INF&PLN SER:LND&QTY SURV
OUTS:C/P:INFR&PLN SER:TWN PLANNR
OUTS:CONS/PROF:ENGIN CIVIL
OUTS:CONS/PROF:ENGIN ELECTRICAL
OUTS:CONS/PROF:ENGIN MECHANICAL
OUTS:CONS/PROF:ENGIN STRUCTURAL
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Outs Upgrades and Additions - Infrastructure
Upgrades and Additions - Infrastructure Assets (Single Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
RESIDENTIAL BUILDINGS
EX INFR:UPGRADE&ADD: OUTSOURCED
NON-RESIDENTIAL BUILDINGS
OUTS CONTRCTR:UPGR&ADD BUL&OT FX
OTHER FIXED STRUCTURES
Upgrades and Additions - Infrastructure Assets (Multiple Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
OUTS CONTRCTR:UPGR&ADD BUL&OT FX
OUTS U&A:ADVERTISNG & ADMIN COST
OUTS U&A:C/P:BUS&ADV SER:OWN:MAN
OUTS U&A:C/P:BUS&ADV SER:RESE&AD
EX INFR:UPGRADE&ADD: OUTSOURCED
OUTS U&A:C/P:BUS&ADV SER:VALUER
RESIDENTIAL BUILDINGS;
OUTS U&A:C/P:INF&PLN SER:LN&QT S
NON-RESIDENTIAL BUILDINGS;
OTHER FIXED STRUCTURES OUTS U&A:C/P:INFR&PLN SER:ARCHIT
OUTS U&A:C/P:INFR&PLN SER:TWN PL
OUTS U&A:C/P:ENGIN CIVIL
OUTS U&A:C/P:ENGIN ELECTR
OUTS U&A:C/P:ENGIN MECHAN
OUTS U&A:C/P:ENGIN STRUCT
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Outs Rehabilitation and Refurbishment–
Infrastructure
Refurbishments and Rehabilitation - Infrastructure Assets (Single Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
RESIDENTIAL BUILDINGS
EX INFR:REFURB&REHAB: OUTSOURCED
NON-RESIDENTIAL BUILDINGS
OUTS CONTRCTR:REFU&REH BUL&OT FX
OTHER FIXED STRUCTURES
Refurbishments and Rehabilitation - Infrastructure Assets (Multiple Contract)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
OUTS CONTRCTR:REFU&REH BUL&OT FX
OUTS R&R:ADVERTISNG & ADMIN COST
OUTS R&R:C/P:BUS&ADV SER:PR M
OUTS R&R:C/P:BUS&AD SER:RE&AD
EX INFR:REFURB&REHAB: OUTSOURCED
OUTS R&R:C/P:BUS&ADV SER:VALU
RESIDENTIAL BUILDINGS;
OUTS R&R:C/P:INF&PLN SER:LD&QT S
NON-RESIDENTIAL BUILDINGS;
OTHER FIXED STRUCTURES OUTS R&R:C/P:INFR&PLN SER:ARC
OUTS R&R:C/P:INFR&PLN SE:TW P
OUTS R&R:C/P:ENGIN CIVIL
OUTS R&R:C/P:ENGIN ELEC
OUTS R&R:C/P:ENGIN MECH
OUTS R&R:C/P:ENGIN STRU
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Own Acc Construction-Infrastructure
New Infrasctructure Assets - Own Account (Buildings and Other Fixed Structures)
Infrastructure Segment
Asset Segment
CONSTRUCTION - O/A CONTRACTORS
CONSTRUCTION - O/A OTHER EXP
Item Segment
OWN:CONTRCTRS:NEW BLDNG&CONSTRCT
RESIDENTIAL BUILDINGS
OWN EQP<R5000:CONSTRUCTION&MAINT
NON-RESIDENTIAL BUILDINGS OWN:CONS/PROF:ENGIN CIVIL
OTHER FIXED STRUCTURES
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Maintenance & repairs – Buildings
Maintenance and Repairs - Own Account (Buildings)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
EX INFR:MNT&REP:O/A - CNTRCTRS
OWN: P/P:CONTRCTD MAINT
EX INFR:MNT&REP:O/A - OTHER EXP RESIDENTIAL BUILDINGS
OWN EQP<R5000:CONSTRUCTION&MAINT
NON-RESIDENTIAL BUILDINGS OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Maintenance & repairs – Other
Fixed Structures
Maintenance and Repairs - Own Account (Other Fixed Structures)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
EX INFR:MNT&REP:O/A - CNTRCTRS
OWN: CONTRCTRS:MNT&REP OT INF A
EX INFR:MNT&REP:O/A - OTHER EXP
OWN EQP<R5000:CONSTRUCTION&MAINT
OTHER FIXED STRUCTURES
OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Upgrades and Additions - Buildings
Upgrades and Additions - Own Account (Buildings)
Infrastructure Segment
Asset Segment
Item Segment
EX INFR:UPGRD&ADD:O/A CNTRCTRS
OWN:P/P:CONTRCTD UPG&ADD
EX INFR:UPGRD&ADD:O/A OTHER EXP RESIDENTIAL BUILDINGS
OWN EQP<R5000:CONSTRUCTION&MAINT
NON-RESIDENTIAL BUILDINGS OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Upgrades and Additions – Other Fixed
Structure
Upgrades and Additions - Own Account (Other Fixed Structures)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
EX INFR:UPGRD&ADD:O/A CNTRCTRS
OWN CONTRCTRS:UPG&ADD OT INF A
EX INFR:UPGRD&ADD:O/A OTHER EXP
OWN EQP<R5000:CONSTRUCTION&MAINT
OTHER FIXED STRUCTURES
OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Rehabilitation and Refurbishment–
Buildings
Refurbishments and Rehabilitations - Own Account (Buildings)
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
EX INFR:REFRB&REHB:O/A CNTRCTRS
OWN:P/P:CONTRCTD REFURB&REHAB
EX INFR:REFRB&REHB:O/A OTHER EXP RESIDENTIAL BUILDINGS
OWN EQP<R5000:CONSTRUCTION&MAINT
NON-RESIDENTIAL BUILDINGS OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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Own Acc Rehabilitation and Refurbishment–
Other Fixed Structures
Refurbishments and Rehabilitations - Own Account (Other Fixed Structures)
Infrastructure Segment
Asset Segment
Item Segment
EX INFR:REFRB&REHB:O/A CNTRCTRS
OWN CONTRCTRS:REFB&REHB OT INF A
EX INFR:REFRB&REHB:O/A OTHER EXP
OWN EQP<R5000:CONSTRUCTION&MAINT
OTHER FIXED STRUCTURES
OWN:CONS/PROF:ENGIN CIVIL
OWN:C/P:BUS&ADV SER:PRJ MANAGMNT
OWN:INV MAT&SUPP:BLDG&CONSTR MAT
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NON-INFRASTRUCTURE
ALLOCATIONS
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Non-Infrastructure Leases transactions
Finance Leases - Non-Infrastructure Assets
Infrastructure Segm ent
NON INFRA:FINANCE LEASES (CAP)
Asset Segm ent
Item Segm ent
TRANSPORT EQUIPMENT
FINANCE LEASES TRNSP EQP
OTHER MACHINERY & EQUIPMENT
FINANCE LEASES OTH MACH
HERITAGE ASSETS
FINANCE LEASES HERI ASS
BIOLOGICAL ASSETS
FINANCE LEASES BIO ASS
SPECIALISED MILITARY ASS
FINANCE LEASES LAND&SUB ASS
LAND & SUBSOIL ASSETS
FINANCE LEASES SOFT&INT ASS
Operating Leases - Non-Infrastructure Assets
Infrastructure Segment
Asset Segment
Item Segment
TRANSPORT EQUIPMENT
OTHER MACHINERY & EQUIPMENT
NON INFRA:OPERATING LEASES (CUR)
HERITAGE ASSETS
OPERATING LEASES:NON-INFRSTRCTR
BIOLOGICAL ASSETS
SPECIALISED MILITARY ASS
LAND & SUBSOIL ASSETS
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New Non-Infrastructure
New Non-Infrastructure Assets - Major
Infrastructure Segment
Asset Segment
NON INFRASTRUCT/STAND ALONE CAP
Item Segment
MACHINERY & EQUIPMENT
MACHINERY AND EQUIPMENT
HERITAGE ASSETS
HERITAGE ASSETS
BIOLOGICAL ASSETS
SPECIALISED MILITARY ASSETS
SPECIALISED MILITARY ASS
BIOLOGICAL ASSETS
LAND & SUBSOIL ASSETS
LAND&SUBSOIL ASSETS
SOFTW&INTANGIBLE CAPITAL ASSETS
SOFTWARE & INTANGIBLE ASSETS
New Non-Infrastructure Assets - Minor
Infrastructure Segment
NON INFRASTRUT/STAND ALONE CUR
Asset Segment
Item Segment
BIOLOGICAL ASSET<R5000
BIOLOGICAL ASSET<R5000
HERITAGE ASSET<R5000
HERITAGE ASSET<R5000
MACHINERY & EQUIPMENT<R5000
MACHINERY & EQUIPMENT<R5000
TRANSPORT ASSETS<R5000
TRANSPORT ASSETS<R5000
SOFTW & INTANGIBLE ASSETS<R5000
SOFTW & INTANGIBLE ASSETS<R5000
SPECIALISED MILITRY ASSETS<R5000
SPECIALISED MILITRY ASSETS<R5000
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Outs Construction Non-Infrastructure
New Non-Infrastructure Assets - Outsourced
Infrastructure Segment
NON INFRA: CAPITAL :OUTSOURCED
Asset Segment
INTANGIBLE CAPITAL ASSETS
Item Segment
OUTS CONTRCTRS:NEW SOFT&INT ASS
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Outs Maintenance & repairs – Non-Infrastructure
Maintenance and Repairs - Non-Infrastructure Assets
Infrastructure Segment
Asset Segment
Item Segment
TRANSPORT EQUIPMENT
OTHER MACHINERY & EQUIPMENT
HERITAGE ASSETS
NON INFRA MAINT&REPAIR:OUTS(CUR) BIOLOGICAL ASSETS
OUTS CONTRCTRS:MNT&REP N-INF ASS
SPECIALISED MILITARY ASS
LAND & SUBSOIL ASSETS
SOFTW&INTANGIBLE CAPITAL ASSETS
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Outs Upgrades and Additions – NonInfrastructure
Upgrades and Additions - Non-Infrastructure Assets
Infrastructure Segment
Asset Segment
Item Segment
TRANSPORT EQUIPMENT
OUTS CONTRCTR:UPGRD&ADD TRNSP EQ
OTHER MACHINERY & EQUIPMENT
OUTS CONTRCTR:UPGRD&ADD OTH MACH
HERITAGE ASSETS
OUTS CONTRCTR:UPG&ADD H/ASS N-IN
NON INFRA:UPGR&ADDIT:OUTS(CAP) BIOLOGICAL ASSETS
OUTS CONTRCTR:UPGRAD&ADD BIO ASS
SPECIALISED MILITARY ASS
OUTS CONTRCTR:UPG&ADD SPE MIL AS
LAND & SUBSOIL ASSETS
OUTS CONTRCTRS:UPG&ADD LND&SU A
SOFTW&INTANGIBLE CAPITAL ASSETS OUTS CONTRCTRS:UPGR&ADD SFT&IN A
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Outs Rehabilitation and Refurbishment– NonInfrastructure
Refurbishements and Rehabilitations - Non-Infrastructure Assets
Infrastructure Segm ent
Asset Segm ent
Item Segm ent
TRANSPORT EQUIPMENT
OUTS CONTRCTR:REF&REHAB TRNSP EQ
OTHER MACHINERY & EQUIPMENT
OUTS CONTRCTR:REFU&REHA OTH MACH
HERITAGE ASSETS
OUTS CONTRCTR:REF&HAB H/ASS N-IN
NON INF:REFURB&REHAB:OUTS(CAP) BIOLOGICAL ASSETS
OUTS CONTRCTR:REFURB&REH BIO ASS
SPECIALISED MILITARY ASS
OUTS CONTRCTR:REF&REH SPE MIL AS
LAND & SUBSOIL ASSETS
OUTS CONTRCTRS:REF&REH LND&SU A
SOFTW&INTANGIBLE CAPITAL ASSETS
OUTS CONTRCTRS:REF&REH SFT&IN A
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Own Acc Maintenance & repairs – NonInfrastructure
Maintenance and Repairs - Non-Infrastructure Own Account
Infrastructure Segment
Asset Segment
Item Segment
NON INFRA MNT&REP:O/A CNTRCTRS MACHINERY & EQUIPMENT
OWN: CONTRCTRS:MNT&REP N-INF ASS
NON INFRA MNT&REP:O/A OTHER EX
HERITAGE ASSETS
OWN:ADVERT:TENDERS
BIOLOGICAL ASSETS
OWN:CONS:MATERIALS & SUPPLIES
SPECIALISED MILITARY ASS
OWN:CONS/PROF:ENGIN ELECTRICAL
LAND & SUBSOIL ASSETS
OWN:CONS/PROF:ENGIN MECHANICAL
SOFTW&INTANGIBLE CAPITAL ASSETS OWN:O/P:COURIER & DELIVERY SERVS
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Own Acc Upgrades and Additions – NonInfrastructure
Upgrades and Additions - Non-Infrastructure Own Account
Infrastructure Segment
Asset Segment
Item Segment
NON INFR:UPGRD&ADD:O/A CNTRCTRS MACHINERY & EQUIPMENT
OWN CONTRCTRS:UPG&ADD N-INF A
NON INFR:UPGRD&ADD:O/A OTHER EX
HERITAGE ASSETS
OWN:ADVERT:TENDERS
BIOLOGICAL ASSETS
OWN:CONS:MATERIALS & SUPPLIES
SPECIALISED MILITARY ASS
OWN:CONS/PROF:ENGIN ELECTRICAL
LAND & SUBSOIL ASSETS
OWN:CONS/PROF:ENGIN MECHANICAL
SOFTW&INTANGIBLE CAPITAL ASSETS OWN:O/P:COURIER & DELIVERY SERVS
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Own Acc Rehabilitation and Refurbishment–
Non-Infrastructure
Refurbishments and Rehabilitations - Non-Infrastructure Own Account
Infrastructure Segment
Asset Segment
Item Segment
NON INF:REFRB&REHB:O/A CNTRCTRS MACHINERY & EQUIPMENT
OWN:CONTRCTRS:REFB&REHB N-INF A
NON INF:REFRB&REHB:O/A OTHER EX
HERITAGE ASSETS
OWN:ADVERT:TENDERS
BIOLOGICAL ASSETS
OWN:CONS:MATERIALS & SUPPLIES
SPECIALISED MILITARY ASS
OWN:CONS/PROF:ENGIN ELECTRICAL
LAND & SUBSOIL ASSETS
OWN:CONS/PROF:ENGIN MECHANICAL
SOFTW&INTANGIBLE CAPITAL ASSETS OWN:O/P:COURIER & DELIVERY SERVS
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THE END
THANK YOU
Questions?
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