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HSRC Annual Report 2016/17
PART E: Annual Financial Statements
6.2 Intangible assets
Balance as at 31 March 2017
Reconciliation of carrying value
Total
R’000
Software
R’000
Usage rights
R’000
Opening net carrying amount
3,782
1,975
1,807
Gross carrying amount
5,982
3,319
2,663
Accumulated depreciation
(2,200)
(1,344)
(856)
Additions
203
203
-
Additions
203
203
-
Amortisation
Amortisation
(602)
(469)
(133)
Closing net carrying amount
3,383
1,709
1,674
Gross carrying amount
6,185
3,522
2,663
Accumulated depreciation
(2,802)
(1,813)
(989)
Balance as at 31 March 2016
Reconciliation of carrying value
Total
R’000
Software
R’000
Usage rights
R’000
Opening net carrying amount
4,008
2,068
1,940
Gross carrying amount
9,899
7,236
2,663
Accumulated depreciation
(5,891)
(5,168)
(723)
Additions and revaluations
978
978
-
Additions processed in the year
978
978
-
Disposals
(723)
(723)
-
Cost of disposal
(4,895)
(4,895)
-
Accumulated Depreciation
4,172
4,172
(133)
Amortisation
Amortisation
(481)
(348)
(133)
Closing net carrying amount
3,782
1,975
1,807
Gross carrying amount
5,982
3,319
2,663
Accumulated depreciation
(2,200)
(1,344)
(856)
7. Operating lease receivables and accruals
2017
Carrying
amounts
R ‘000
2016
Carrying
amounts
R ‘000
Operating lease receivables – lessor
Opening balance 1 April
1,473
1,319
Movement for the year
(1,350)
154
Balance at 31 March
123
1,473
Operating lease accruals – lessee
Opening balance 1 April
(394)
(818)
Movement for the year
(86)
424
Balance at 31 March
(480)
(394)