NOTE 5: Comprehensive Income (Loss) Attributable to the Department

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	2011 $’000	2010 $’000
Total comprehensive income (loss) attributable to the Australian Government1	(16,553)	2,723
Plus: non-appropriated expenses
Depreciation and amortisation expenses2	17,967	0
Total comprehensive Income (loss) attributable to the Department	1,414	2,723

¹ As shown on the Statement of Comprehensive Income.
² Depreciation and amortisation expense shown in this note does not include any funded components and as such does not equal the amount disclosed in the Statement of Comprehensive Income.

From 1 July 2010, net cash appropriation arrangements have been implemented as part of the Operation Sunlight reform agenda. Net cash appropriation arrangements involve the cessation of funding for depreciation, amortisation and make good expenses and funding for these expenses has been replaced with a Departmental Capital Budget.

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