Grants Government Funding Adjustment For Government Grants Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Government Funding Government Industry Payments Assessable Amount The amount received from government credits, grants, rebates, benefits, bounties and subsidies are assessable income in the hands of the recipient if they are received in, or in relation to, the carrying on of a business. Government Funding Government Industry Payments Includes Fuel Indicator Indicates whether the Assessable government industry payments received by the company includes fuel tax credits or a fuel grant under the energy grants credits scheme, a cleaner fuel grant or a product stewardship (oil) benefit. Government Funding Operational Costs Amount Funding from federal, state and/or local government refers to assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the entity. Funding may include bounties, subsidies, export grants, apprenticeships and trainee schemes. Operating costs refer to the direct and indirect expenses incurred in the ordinary activities of an entity. Government Funding Receipts From Government Grants Classified as Financing Activities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Government Funding Receipts From Government Grants Classified as Investing Activities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Government Funding Receipts From Government Grants Classified As Operating Activities Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Government Funding Specific Capital Items Amount Funding from federal, state and/or local government refers to assistance by government in the form of transfers of resources to an entity in return for past or future compliance with certain conditions relating to the operating activities of the entity. They exclude those forms of government assistance which cannot reasonably have a value placed upon them and transactions with government which cannot be distinguished from the normal trading transactions of the entity. Specific capital items refers to the purchase or improvement of specific capital assets such as property, plant, and equipment which is expected to extend the life of the business.