Victorian Public Hospitals - Mapping AFR to Standard Account Codes 2009-10

Version 3.86 01.07.2009 one to many AFR account numbers mapping

Account Code Account Description Type Summary Grouping A Summary Grouping B Subjective Commentary AFR CodeAFR Description Amendment date

10000 Basic
10010 Basic Pay - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10020 Basic Pay -Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10030 Basic Pay - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10040 Basic Pay - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10050 Basic Pay - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10060 Basic Pay - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10070 Basic Pay - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10080 Basic Pay - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10100 Sick Pay
10110 Sick Pay - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10120 Sick Pay - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10130 Sick Pay - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10140 Sick Pay - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10150 Sick Pay - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10160 Sick Pay - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10170 Sick Pay - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10180 Sick Pay - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10200 Overtime/Recall - Unrostered
10210 - 10211 Overtime/Recall - Unrostered - Nursing - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10220 - 10221 Overtime/Recall - Unrostered - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10230 - 10231 Overtime/Recall - Unrostered - Medical Support - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10240 - 10241 Overtime/Recall - Unrostered - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10250 - 10251 Overtime/Recall - Unrostered - Medical Officers - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10260 - 10261 Overtime/Recall - Unrostered - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10270 - 10271 Overtime/Recall - Unrostered - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10280 - 10281 Overtime/Recall - Unrostered - Ancillary Support (Allied Health) - System Generated
E Salaries and Wages Salaries and Wages Range increased by one code from 1.7.2008 A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10300 Overtime - Rostered
10310 Overtime - Rostered - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10320 Overtime - Rostered - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10330 Overtime - Rostered - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10340 Overtime - Rostered - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10350 Overtime - Rostered - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10360 Overtime - Rostered - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10370 Overtime - Rostered - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10380 Overtime - Rostered - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10400 Penalties (other than public holiday)
10410 Penalties - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10420 Penalties - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10430 Penalties - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10440 Penalties - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10450 Penalties - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10460 Penalties - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10470 Penalties - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10480 Penalties - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10500 Public Holiday Penalties
10510 Public Holiday Penalties - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10520 Public Holiday Penalties - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10530 Public Holiday Penalties - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10540 Public Holiday Penalties - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10550 Public Holiday Penalties - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10560 Public Holiday Penalties - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10570 Public Holiday Penalties - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10580 Public Holiday Penalties - Ancillary Support (Allied Health) - System GeneratedE Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10600 Allowances
10610 Allowances - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10620 Allowances - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10630 Allowances - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10640 Allowances - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10650 Allowances - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10660 Allowances - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10670 Allowances - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10680 Allowances - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10700 Workcover
10710 Workcover - Nursing - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10720 Workcover - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10730 Workcover - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10740 Workcover - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10750 Workcover - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10760 Workcover - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10770 Workcover - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10780 Workcover - Ancillary Support (Allied Health) - System Generated E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10800 Departure Expenditure
10810 Departure Expenditure - Nursing - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10820 Departure Expenditure - Administration and Clerical - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10830 Departure Expenditure - Medical Support - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10840 Departure Expenditure - Hotel and Allied Services - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10850 Departure Expenditure - Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10860 Departure Expenditure - Hospital Medical Officers - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10870 Departure Expenditure - Sessional Clinicians - System Generated E Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10880 Departure Expenditure - Ancillary Support (Allied Health) - System GeneratedE Salaries and Wages Salaries and Wages A80700 Workforce Reduction Payments
10900 Other Salaries and Wages
10901 Accrual - Late Timesheets E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10921 - 10949 Salaries and Wages - Accruals Other E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10960 - 10979 V.M.O. Services E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
10980 -10999 Workcover Recoveries E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
11001 Salary and Wages Recoveries - Internal/Recharges E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
11011 - 11199 Other Salaries and Wages E Salaries and Wages Salaries and Wages A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)

12000 Fee for Service

12010 or 12050-
12059 Fee for Service - Medical Officers - System Generated E Salaries and Wages Fee for Service A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
12020 or 12060 Fee for Service - Hospital Medical Officers - System Generated E Salaries and Wages Fee for Service A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
12030 or 12070-
12079 Fee for Service - Sessional Clinicians - System Generated E Salaries and Wages Fee for Service A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.

12200 Fee for Service - Contract Staff

12201-12399 Fee for Service - Medical Officers - Contract Staff E Salaries and Wages Fee for Service A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.

12500 Agency expense

12501 - 12550 Nurse Agency expense E Salaries and Wages Agency Expenditure A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
12551 -12599 Agency Other E Salaries and Wages Agency Expenditure A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
13000 External contract staff
13001 - 13050 External contract staff E Salaries and Wages Agency Expenditure A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
13051 -13098 External Doctors on Rotation - AFR Entities E Salaries and Wages Agency Expenditure A87360 Purchase of Services - Intragovernment
13099 External Doctors on Rotation - Non AFR Entities E Salaries and Wages Agency Expenditure For reporting by denomination hospitals on HMO on rotation A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.

14000 Annual Leave

14001 - 14020 Annual Leave E Salaries and Wages S & W Oncosts A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
14100 Accrued Days Off Expense
14101 - 14120 Accrued Days Off Expense E Salaries and Wages S & W Oncosts A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
14200 Long Service Leave accrued expense
14201- 14219 Long Service Leave accrued expense E Salaries and Wages S & W Oncosts Range reduced 3.3.2009 from 14220 to 14219 A80500 Long Service Leave Expense
14220 Long Service Leave Expense Gains/(Losses) on Revaluation E Salaries and Wages S & W Oncosts Created 3.3.2009 A80550 Long Service Leave Expense Gains/(Losses) on Revaluation
14300 Other Leave
14301 - 14399 Other Leave Expense E Salaries and Wages S & W Oncosts A80100 Salaries, Overtime, Leave - Recreation or Sick or Special, Allowances and Bonuses (excludes Agency Staff)
14400 Superannuation Expense
14401 -14499 Superannuation Expense E Salaries and Wages S & W Oncosts A80850 or A80900
14500 Workcover Premium
14501 - 14599 Workcover Premium E Salaries and Wages S & W Oncosts A89560 Workers Compensation Insurance Paid to Third Party Agents

20000 Aids and Appliances Purchases

20001 - 20090 Aids and Appliances Purchases E Patient Expenses Aids and Appliances Purchases A86000 Operating Supplies and Consumables
20101 - 20199 Artificial Limbs E Patient Expenses Aids and Appliances Purchases A86000 Operating Supplies and Consumables

20300 Coordinated Health Care - Commonwealth Trial Expenses

20301 - 20329 Coordinated Health Care - Operating Supplies and Consumables E Patient Expenses CHCare A86000 Operating Supplies and Consumables
20330 - 20349 Coordinated Health Care - Purchased Services External E Patient Expenses CHCare A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
20350 - 20399 Coordinated Health Care - Purchased Services Intra-government E Patient Expenses CHCare A87360 Purchase of Services - Intragovernment

20600 Dialysis Consumables

20601 Dialysis Consumables E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20606 Dialysis Fluid E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20611 Dialysis Charges Outgoing E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20616 Price Per Treatment E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20621 Home Dialysis-Installation Costs E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20626 Home Dialysis-Spare Parts E Patient Expenses Dialysis A86000 Operating Supplies and Consumables
20630 - 20690 Dialysis - Other Expenses E Patient Expenses Dialysis A86000 Operating Supplies and Consumables

21000 Medical And Surgical Supplies

21001 - 21199 Medical And Surgical - General E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21200 - 21299 Medical Appliances and Instruments E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21300 - 21399 Clinical Supplies E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21401 Mattress Hire E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21406 Dressings, Bandages & Plasters & Plasters. E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21411 Laparoscopic Equipment E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21416 Hydrotherapy Costs E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21421 Med/Surg-Stapling Devices E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21426 Med/Surg-Angioplasty E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21431 Med/Surg-Electro-Physiology E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21436 - 21440 Medical Gases E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21441 Home Oxygen Supplies And Cylinders E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21446 Med Gas Cylinder Rental E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21451 Med Gas- Liquid Nitro E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21456 - 21499 Dental Requisites E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables
21506 Medical and Surgical Supplies - Purchased from Other E Patient Expenses Med / Surgical Supplies A86000 Operating Supplies and Consumables

22000 Patient Expenses - General

22001 ICU Transfers To Private Facilities E Patient Expenses Other A86000 Operating Supplies and Consumables
22006 Consultants-Outside Invoices E Patient Expenses Other A86000 Operating Supplies and Consumables
22011 Domiciliary Nursing E Patient Expenses Other A86000 Operating Supplies and Consumables
22016 Care (Case) Management E Patient Expenses Other A86000 Operating Supplies and Consumables
22021 Post Acute Patient Care E Patient Expenses Other A86000 Operating Supplies and Consumables
22026 Interpreting Expenses E Patient Expenses Other A86000 Operating Supplies and Consumables
New 22028 Purchased Beds E Patient Expenses Other Created 1.7.2009 A86000 Operating Supplies and Consumables
New 22030 Brokerage Services E Patient Expenses Other Created 1.7.2009 A86000 Operating Supplies and Consumables
22031 - 22039 Patient Accommodation E Patient Expenses Other A86000 Operating Supplies and Consumables
22040 - 22090 Other Patient Expenses E Patient Expenses Other A86000 Operating Supplies and Consumables
22091 - 22100 Grants Received on Behalf of and Paid to Other Agencies E Patient Expenses Other A84600 Grants to Private Sector Businesses and Non-Profit Organisations
22101 - 22110 Capital Grants Received on Behalf of and Paid to Other Agencies E Patient Expenses Other A85600 Grants to Private Sector Businesses and Non-Profit Organisations
22111 - 22115 Transitional Care - External Contracted Services E Patient Expenses Other

23000 Patient Transport

23001- 23005 Ambulance - Patient Transport E Patient Expenses Patient Transport A86000 or A87360 A87360 Purc has e of Serv ic es - Intragov ernment
23006 Taxi - Patient Transport E Patient Expenses Patient Transport A86000 or A87360 or A86300 Purc has e of Serv ic es - Ex ternal Suppliers other than Commonwealth General Gov t.
23011 - 23050 Other - Patient Transport E Patient Expenses Patient Transport A86000 or A87360
23051 Shared Services - Patient Transport E Patient Expenses Patient Transport A86000 or A87360
23056 External Contracted - Patient Transport Costs E Patient Expenses Patient Transport A86000 or A87360
23057 Motor Vehicle Expenses - Other E Patient Expenses Patient Transport A86000 or A87360
23058 Motor Vehicle Registration E Patient Expenses Patient Transport A86000 or A87360
23059 Motor Vehicle Expenses - Insurance E Patient Expenses Patient Transport A86000 or A87360
23060 Motor Vehicle Fuel and Oil E Patient Expenses Patient Transport A86000 Operating Supplies and Consumables
23061 Motor Vehicle - E-Tags E Patient Expenses Patient Transport A86000 Operating Supplies and Consumables
23062 Motor Vehicle - Leases E Patient Expenses Patient Transport A86000 or A87360

24000 Pathology Supplies

24001 - 24050 Laboratory Supplies E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24051 Shared Services - Pathology E Patient Expenses Pathology A87360 Purchase of Services - Intragovernment
24056 Animals - Animal Food And Supplies E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24061 Culture Media E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24065 Diagnostic-Pathology Services - Purchased from Other (Accrued) Patient Expenses Pathology Mapping from 86000 to 86300 A86300
24066 Diagnostic-Pathology Services - Purchased from Other E Patient Expenses Pathology Mapping from 86000 to 86300 A86300
24067-24068 Perfusion Services E Patient Expenses Pathology Mapping from 86000 to 86300 A86300
24071 Blood Collection E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24076 - 24095 Reagents E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24096 Digital Storage Media E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24100 Specialised blood and blood products
24101 - 24199 Specialised blood and blood products E Patient Expenses Pathology A86000 Operating Supplies and Consumables
24200 External Contracted Services - Pathology
24201 External Contracted Services - Pathology E Patient Expenses Pathology Mapping from 86000 to 86300 A86300 or A87360
24300 Other Pathology Costs
24301 - 24389 Other Pathology Costs E Patient Expenses Pathology A86000 Operating Supplies and Consumables

25000 Prosthesis
25001 Surgical Implants E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25002-25003 Prosthesis Standardisation E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25006 Prosthesis-Vascular E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25011 Prosthesis-Joint Replacement E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25016 Prosthesis-Fixation Implants E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25021 Prosthesis-Urology E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25026 Prosthesis-Endoscopic E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25031 Prosthesis-Ophthalmic E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25036 Automatic Implantable Defibrillator E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25041 Prosthesis - Kidneys & Connectors E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25046 Prosthesis - Pacemakers Electrodes E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25051 Prosthesis-Orthopaedic E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25056 Prosthesis-Valves E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25061 Prosthesis-Grafts E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25066 Prosthesis-Neurosurgery E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25071 Angioplasty Stents E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25076 Prosthesis-Joint Reconstruction E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables
25101 - 25199 Other Prosthesis E Patient Expenses Prosthesis A86000 Operating Supplies and Consumables

26000 Radiology Supplies

26001 Contrast E Patient Expenses Radiology A86000 Operating Supplies and Consumables
26006 - 26007 X-Ray Film E Patient Expenses Radiology A86000 Operating Supplies and Consumables
26011 Diagnostic Radioactive Isotopes (Rad.Phm) E Patient Expenses Radiology A86000 Operating Supplies and Consumables
26016 Replacement X-ray Tubes E Patient Expenses Radiology A86000 Operating Supplies and Consumables
26021 Shared Services - Radiology E Patient Expenses Radiology A87360 Purchase of Services - Intragovernment
26026 - 26049 Diagnostic Imaging - Radiology Services - Purchased from Other E Patient Expenses Radiology Mapping from 86000 to 86300 A86300
26100 External Contracted Services - Radiology
26101- 26109 External Contracted Services - Radiology E Patient Expenses Radiology Mapping from 86000 to 86300 A86300
26200 Other Radiology
26201 - 26291 Other Radiology E Patient Expenses Radiology A86000 Operating Supplies and Consumables

27000 Drug Supplies

27001 Pharmacy Supplies E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables
27006 - 27099 Other Pharmacy Supplies E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables
27100 S100 Costs
27101 S100 Costs E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables
27106 - 27199 Other S100 Costs E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables
27200 PBS Costs
27201 PBS Issues E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables
27206 - 27299 Other PBS Issues E Patient Expenses Drug Supplies A86000 Operating Supplies and Consumables

28000 Food Supplies

28001 - 28099 Food Supplies E Patient Expenses Hotel Services A86000 Operating Supplies and Consumables
29006 Shared Services - Food Supplies E Patient Expenses Hotel Services A87360 Purchase of Services - Intragovernment
29011 - 29021 External Contracted Food Supplies E Patient Expenses Hotel Services A86000 Operating Supplies and Consumables
30070 Hotel services
30071 - 30096 Other Hotel Services Expenses E Other Expenses Hotel Services A86000 Operating Supplies and Consumables
30101 -30196 Other Kiosk Expenses E Other Expenses Hotel Services A86000 Operating Supplies and Consumables
30201 Special Functions E Other Expenses Hotel Services A86000 Operating Supplies and Consumables

31000 Electricity
31001 Electricity E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31006 Electricity - Co-Generation E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31100 Other Fuel, Light and Power - excluding motor vehicles fuel costs
31101 Steam Purchases E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31106 Gas - Natural E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31111 Gas - LPG E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31116 Gas - Other E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31121 Briquettes and Coal E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31126 Diesel Fuel E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables
31131 Water and Sewage E Other Expenses Fuel, Light and Power A87310 Water / Rates incurred for Own Use
31136 - 31199 Other Fuel, Light, And Power Accounts E Other Expenses Fuel, Light and Power A86000 Operating Supplies and Consumables

32000 Domestic Supplies

32001 Domestic Supplies E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32006 Domestic Cleaning & Toilet Materials E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32011 Bedding And Linen Purchases E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32016 Shared Services - Environmental services E Other Expenses Domestic Charges A87360 Purchase of Services - Intragovernment
32021 External Contracted - Environmental Services E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32026 Kitchen & Tableware E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32031 Laundry Services E Other Expenses Domestic Charges Mapping from 86000 to 86300 or 86360 A86300 or A87360
32036 - 32099 Waste Disposal E Other Expenses Domestic Charges Mapping from 86000 to 86300 A86300
32101 Share Services- Waste Management Services E Other Expenses Domestic Charges A87360 Purchase of Services - Intragovernment
32106 Uniform Purchases E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables
32116 - 32199 Other Domestic Charges E Other Expenses Domestic Charges A86000 Operating Supplies and Consumables

33000 Equipment Replacement and Additions

33001 - 33099 Replacement and Additions - Medical Equipment <$1,000 E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables
33101 - 33199 Replacement and Additions Other Equipment <$1,000 E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables
33201 Locks And Key E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables
33206 Rental Of Equipment E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables
33221 - 33299 Minor Works E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables
33301 - 33399 Other Equipment (Non Capitalised) E Other Expenses Replacement/Addn Equipment A86000 Operating Supplies and Consumables

33500 Operating Leases

33501 - 33549 Leasing Of Equipment (other than PC's and Motor Vehicles) E Other Expenses Operating Leases A89510 Operating Leases
33551 Leasing PC's E Other Expenses Operating Leases A89510 Operating Leases
33556 Leases - Motor Vehicles E Other Expenses Operating Leases A89510 Operating Leases
33561 - 33599 Leases - Other E Other Expenses Operating Leases A89510 Operating Leases

34000 Repairs And Maintenance

Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34001 - 34099 Repairs And Maintenance E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
34101 Painting (buildings) E Other Expenses Repairs & Maintenance Account description amended 1.7.2008 A89500 Maintenance
34102 Buildings E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34103 Plant and Equipment E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34104 Medical Equipment E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34105 Motor Vehicles E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34106 Telecommunications/Voice Installation and Repairs E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
34107 Computer and Communication E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34108 Furniture and Fittings E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34109 Other E Other Expenses Repairs & Maintenance Created 1.7.2008 A89500 Maintenance
34110 Other Minor Works E Other Expenses Repairs & Maintenance Created 15.3.2010 A89501 Maintenance
34111 Shared Services - Engineering (Building) E Other Expenses Repairs & Maintenance Account description amended 1.7.2008 A87360 Purchase of Services - Intragovernment
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34121 External Contracted - Engineering E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
34126 Shared Services - Biomedical Engineering (Medical Equipment) E Other Expenses Repairs & Maintenance A87360 Purchase of Services - Intragovernment
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34131 External Contracted - Biomedical Engineering E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34136 Instrument Maintenance E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
34141 Shared Services - General Maintenance (Other Fixed Assets) E Other Expenses Repairs & Maintenance Account description amended 1.7.2008 A87360 Purchase of Services - Intragovernment
34146 Maintenance Of Garden And Grounds E Other Expenses Repairs & Maintenance A89500 Maintenance
34151 Sign Posting E Other Expenses Repairs & Maintenance A89500 Maintenance
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34156 External Contracted - Preventative Maintenance Costs E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009
Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34161 Air-Conditioning and Refrigeration E Other Expenses Repairs & Maintenance purposes Discontinued 1.7.2009

34200/34300 Maintenance Contracts

Disconti nued 1. 7. 2009 - Encouraged t o implement this in 2008/09 for comparative
Discontinued 34201 - 34299 External Maintenance Contracts E Other Expenses Maintenance Contracts purposes Discontinued 1.7.2009
34301 Specific External Maintenance Contracts - Buildings E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34302 Specific External Maintenance Contracts - Plant and Equipment E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34303 Specific External Maintenance Contracts - Medical Equipment E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34304 Specific External Maintenance Contracts - Motor Vehicles E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34305 Specific External Maintenance Contracts - Computer and Communication E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
 34306 Specific External Maintenance Contracts - Furniture and Fittings E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34307 Specific External Maintenance Contracts - Other E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance
34313 General External Maintenance Contracts E Other Expenses Maintenance Contracts Created 1.7.2008 A89500 Maintenance

35000 Administration Expenses

35001 - 35099 Administration Expenses - general E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35201 - 35249 Advertising E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
Discontinued 35251 Bank Charges E Other Expenses Admin Expenses Discontinued 1.7.2007 - Use 37023 Discontinued 1.7.2007 - Use 37023
35256 Security Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35261 Audio-Visual Materials E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35266 Research Application Fee E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35271 External Recruitment Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35276 Marketing Expenses E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35281 Quality Assurance E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35286 Accreditation E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35291 - 35295 Storage and Retrieval Costs (including microfilming and medical records) E Other Expenses Admin Expenses Mapping from 86000 to 86300 A86300
35296 External Debt Collection Fees E Other Expenses Admin Expenses Mapping from 86000 to 86300 A86300
35301 - 35399 Consultancy Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35401 -35449 Publications (Books & Journals) (including subscriptions) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35451 - 35499 Newspapers and Magazines E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35501 - 35549 Software Licence Fees E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35551 - 35599 Systems Processing Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35601 Freight & Cartage E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35606 Legal Expenses E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35611 Licence And Registration (excluding Motor Vehicles) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35616 Membership Fees/Professional Fees E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35621 Medical Reports E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35626 Postal Services E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35631 Photocopying E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35636 Printing and Stationery E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35637 - 35639 Rental - General (other than gas cylinder and equipment) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35641 Binding E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35646 Rates And Charges E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35647 Project Management Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35651 Relocation Costs E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35656 Public Relations E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35657 - 35660 Fundraising E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35661 - 35665 Motor Vehicle Expenses Other E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35666 Motor Vehicle Registration E Other Expenses Admin Expenses A89050 Motor Vehicle Taxes - Registration
35667 Motor Vehicle Expenses - Insurance E Other Expenses Admin Expenses A86000 or A87360
35671 Motor Vehicle Fuel And Oil E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35676 Motor Vehicles - E-Tags E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35681 Courier Expenses-External E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35682 External Contracted Distribution Services E Other Expenses Admin Expenses Created 1.7.2008 A86300 Purchase of Services - External Suppliers other than Commonwealth General Govt.
35691 Phone Equipment - Non Fixed Asset E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35696 Taxi-General E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35701 -35749 Telephone Expenses E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35751 - 35799 Communication and Technology - other E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35801 - 35824 Staff Training and Development E Other Expenses Admin Expenses Range reduced 4.4.2007 from 35849 to 35824 A86000 Operating Supplies and Consumables
35825 Staff Training and Development - CME E Other Expenses Admin Expenses Created 4.4.2007 A86000 Operating Supplies and Consumables
35826 Staff Training and Development - CME - Conference E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35827 Staff Training and Development - CME - Equipment (not capitalised) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35828 Staff Training and Development - CME - Membership E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35829 Staff Training and Development - CME - Other E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35830 Staff Training and Development - CME - Travel Costs E Other Expenses Admin Expenses New code created on 1.12.2009 A86000 Operating Supplies and Consumables
35831 Staff Training and Development - CME - Accommodation E Other Expenses Admin Expenses New code created on 1.12.2009 A86000 Operating Supplies and Consumables
35835 Junior Doctor Training Allowances E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35851 Scholarships E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35856 Conferences Registration and accommodation E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35861 HECS Reimbursements E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35866 Travel Expenses - Car Allowance E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35867 - 35868 Travel Expenses - Overseas E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35867 - 35870 Travel Expenses - Interstate E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35871 - 35875 Travel - 5 Nights Or Less (within Victoria) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35876 - 35880 Travel - Exceeding 5 Nights (within Victoria) E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35881 - 35884 Computer Consumables E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35886 - 35889 Computer Software <$1,000 E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
35896 MFB Charges E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
Discontinued 35901 - 35949 Shared Services Costs E Other Expenses Admin Expenses Discontinued 1.7.2007 - Use 38101 to 38149 Discontinued 1.7.2007 - Use 38101 to 38149
35951 - 35999 External Contracted Administration Services E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables
36001 - 36099 Fringe Benefits Tax E Other Expenses Admin Expenses A80400 Fringe Benefits Tax
36101 - 36199 Other Administrative Expenses E Other Expenses Admin Expenses A86000 Operating Supplies and Consumables

37000 Interest Expenses

37001 - 37021 Interest Expenses E Other Expenses Interest Expenses A82800 Finance Expenses and Fees
37022 Interest on AIB Bond E Other Expenses Interest Expenses A82800 Finance Expenses and Fees
37023 Bank Charges E Other Expenses Interest Expenses A82800 Finance Expenses and Fees
37024 Discount interest Expense on Financial Instruments A82950 Allocation of Discount / Premium and Indexation on Borrowings
Amended 37026 - 37035 Finance Lease Interest Expenses E Other Expenses Interest Expenses Range reduced 1.7.2009 from 37049 to 37035 A82000 Finance Lease Interest
New 37036 - 37040 PPP Interest Expenses E Other Expenses Interest Expenses Range created on 1.7.2009 for 2009/10 and subsequent years A82000 Finance Lease Interest
Discontinued 37041 - 37049 Finance Lease Interest Expenses E Other Expenses Interest Expenses Discontinued 1.7.2009 - Use 37024 to 37040 Discontinued 1.7.2009
37051 Interest paid to TCV E Other Expenses Interest Expenses A82550 Interest Paid to Treasury Corporation of Victoria
37056 Interest paid to TCV -long term borrowings E Other Expenses Interest Expenses A82550 interest paid to TCV -long term borrowings
37061 Interest paid to TCV - short term borrowings E Other Expenses Interest Expenses A82150 interest paid to TCV - short term borrowings

37200 Audit Fees

37201 External Audit Fees E Other Expenses Audit Fees A89530 Audit Services Auditor General
37206 - 37299 Internal Audit Fees E Other Expenses Audit Fees A89530 Audit Services Auditor General

37400 Bad and Doubtful Expenses

37401 - 37499 Bad Debt Expense E Other Expenses Bad and Doubtful Debts Expenses A89300 Bad Debts - Sale of Goods and Services
37501 - 37599 Doubtful Debt - Expense E Other Expenses Bad and Doubtful Debts Expenses A89400 Doubtful Debts - Sale of Goods and Services

37600 Insurances
37601 - 37649 Insurances E Other Expenses Insurance Expenses A86000 or A87360
37651 - 37699 Professional Indemnity Insurance E Other Expenses Insurance Expenses A86000 or A87360
37701 Insurances - DHS E Other Expenses Insurance Expenses A87360 Purchase of Services - Intragovernment

38000 Other Expenses

38001 - 38099 Other Expenses E Other Expenses Other A86000 Operating Supplies and Consumables/Purchase of Services
38100 Campus Lease / B&O Excess E Other Expenses Other A86000 Operating Supplies and Consumables/Purchase of Services
38101 - 38149 Outsourced Services (including Shared and Contracted Service) E Other Expenses Other A86000 or A87360
38150 Management Fees E Other Expenses Other A86000 Operating Supplies and Consumables/Purchase of Services

39000 Specific Expenses (ex Abnormal)

Range reduced 1.7.2008 from 39099 to 39050. No mapping - must determine nature of
39001 - 39050 Specific Expenses (ex Abnormal) E Other Expenses Specific Expenses specific expense and map accordingly
39051 - 39055 Impairment of Available for Sale Investment Assets E Other Expenses Specific Expenses Created 1.7.2008 - Record as DR to revenue account A73890 Realised gain/loss on financial investments transferred from reserves

39200 Extraordinary Items (Expenses)

Discontinued 39201 - 39209 Extraordinary Items (Expenses) E Other Expenses Extraordinary Expenses Discontinued 1.7.2005 Discontinued 1.7.2009

40000 Depreciation
40001 Depreciation - Buildings E Other Expenses Depreciation A81000 Depreciation - Buildings
40002 Depreciation - Buildings (at valuation) E Other Expenses Depreciation A81000 Depreciation - Buildings
40006 Depreciation - Plant E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40011 Depreciation - Medical Equipment E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40016 Depreciation - Non Medical Equipment E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40021 Depreciation - Vehicles E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40026 Depreciation - Computers ( Hardware and Software) E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40031 Depreciation - Furniture & Fittings E Other Expenses Depreciation A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40036 - 40050 Depreciation - Other E Other Expenses Depreciation Range reduced from 40056 to 40050 from 16.11.2009 A81100 Depreciation - Plant, Equipment, Furniture and Fittings and Vehicles
40051 - 40056 Depreciation - Leased Equipment E Other Expenses Depreciation Range created on 16.11.2009 A81800 Amortisation - Plant, Equipment, Furniture and Fittings and Vehicles under Lease
40100 Amortisation
40101 - 40104 Amortisation - Leasehold improvements E Other Expenses Amortisation A81700 Amortisation - Buildings Leasehold/Leasehold improvements
40105 - 40110 Amortisation - Leased Equipment E Other Expenses Amortisation Range expanded from 40106 to 40109 from 1.7.2006. Further expanded to 40110 fromA81800
1.7.2009. Amortisation
Range to be -discontinued,
Plant, Equipment,
please
Furniture
use range
and Fittings
40051-40056.
and Vehicles under Lease
40111 - 40125 Amortisation - Intangibles E Other Expenses Amortisation Range reduced 1.7.2008 from 40131 to 40125 A81900 Amortisation - Intangible Assets
40126 - 40130 Amortisation - Building Leaseholds E Other Expenses Amortisation Created 1.7.2008 from old 40111 to 40131 A81700 Amortisation - Buildings Leasehold/Leasehold improvements
Discontinued 40131 Amortisation - Intangibles E Other Expenses Amortisation Discontinued 1.7.2008 Discontinued 1.7.2008

41000 Asset Additions

41001 Asset Additions - Land E Other Expenses Asset Additions contra account
41006 Asset Additions - Buildings E Other Expenses Asset Additions contra account
41011 Asset Additions - Building Leasehold E Other Expenses Asset Additions contra account

41016 - 41036 Asset Addit ions - Buildi ng Leasehold Improvements (Construction in Progress) E Other Expenses Asset Additions contra account
41041 - 41061 Asset Additions Capital works in progress - Buildings E Other Expenses Asset Additions contra account
41066 Asset Additions - Plant E Other Expenses Asset Additions contra account
41071 Asset Additions - Medical Equipment E Other Expenses Asset Additions contra account
41076 Asset Additions - Non Medical Equipment E Other Expenses Asset Additions contra account
41081 Asset Additions - Leased Equipment E Other Expenses Asset Additions contra account
41086 Asset Additions - Vehicles E Other Expenses Asset Additions contra account
41091 - 41101 Asset Additions - Computers (Hardware and Software) E Other Expenses Asset Additions contra account
41106 Asset Additions - Furniture & Fittings E Other Expenses Asset Additions contra account
41111 - 41151 Asset Additions - Other E Other Expenses Asset Additions contra account
41156 - 41176 Asset Additions - Capital works in progress - plant and equipment E Other Expenses Asset Additions contra account
42000 Asset Transfer To B/Sheet E Other Expenses Asset Additions contra account

43000 Written down value of assets disposed

43001 Written down value of assets disposed - land E Other Expenses Written Down Value of Assets disposed A77100 Gross Value of Assets Disposed - Land
43006 Written down value of assets disposed - building E Other Expenses Written Down Value of Assets disposed A77200 Gross Value of Assets Disposed - Buildings

43011 Wri tten down value of asset s disposed - Building Leasehold I mprovement s E Other Expenses Written Down Value of Assets disposed A77200 Gross Value of Assets Disposed - Buildings
43016 Written down value of assets disposed - Plant E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43021 Written down value of assets disposed - Medical Equipment E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43026 Written down value of assets disposed - Non Medical Equipment E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43031 Written down value of assets disposed - Leased Equipment E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43036 Written down value of assets disposed - Vehicles E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles

43041 Wri tten down value of asset s disposed - Comput ers (Hardware and Soft ware) E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43046 Written down value of assets disposed - Furniture & Fittings E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43051 - 43071 Written down value of assets disposed - Other E Other Expenses Written Down Value of Assets disposed A77300 Gross Value of Assets Disposed - Plant, Equipment & Motor Vehicles
43076 Written down value of assets disposed - intangibles E Other Expenses Written Down Value of Assets disposed A77800 Gross Value of Assets Disposed - Intangibles
43100 Written down value of investment assets disposed
43101 - 43199 Written down value of investment assets disposed E Other Expenses Written Down Value of Investment Assets disposed A77200 Gross Value of Assets Disposed - Buildings

44000 Devaluation of Assets

44001 Devaluation of Land E Other Expenses Devaluation of Assets A89600 Revaluation Write Down of Fixed Assets
44006 Devaluation of Buildings E Other Expenses Devaluation of Assets A89600 Revaluation Write Down of Fixed Assets
44011 - 44031 Devaluation of Other Assets E Other Expenses Devaluation of Assets A89600 Revaluation Write Down of Fixed Assets

50000 Admitted Patient Fees

50001 - 50040 Admitted Patient Fees - Acute I Patient Revenue Patient Fees Raised Range reduced 1.7.2008 from 50049 to 50040. A75800 Sales of Services
Created 1.7.2008. For segregat ing uninsured or under insured overseas visitors from
50041 Admitted Patient Fees - Bed Fees (Uninsured O/S Visitors) I Patient Revenue Patient Fees Raised A dmit ted Patient Fees - Acut e. A75800 Sales of Services
Created 1.7.2008. For segregat ing uninsured or under insured overseas visitors from
50042 Admitted Patient Fees - Prosthetics (Uninsured O/S Visitors) I Patient Revenue Patient Fees Raised A dmit ted Patient Fees - Acut e. A75800 Sales of Services
Created 1.7.2008. For segregat ing uninsured or under insured overseas visitors from
50043 Admitted Patient Fees - Other (Uninsured O/S Visitors) I Patient Revenue Patient Fees Raised A dmit ted Patient Fees - Acut e. A75800 Sales of Services
Discontinued 50044 - 50049 Admitted Patient Fees - Acute I Patient Revenue Patient Fees Raised Discontinued 1.7.2008 Discontinued 1.7.2008
50051 - 50061 Admitted Patient Fees - Diagnostic I Patient Revenue Patient Fees Raised A75800 Sales of Services
50066 - 50099 Admitted Patient Fees - Sub Acute I Patient Revenue Patient Fees Raised A75800 Sales of Services
Discontinued 50101 - 50149 Admitted Patient Fees-Nursing Home I Patient Revenue Patient Fees Raised Discontinued 1.7.2005 - Use 50201 to 50249 Discontinued - Use 50201 to 50249
50151 - 50199 Admitted Patient Fees - Psychiatric I Patient Revenue Patient Fees Raised A75800 Sales of Services
50201 - 50249 Admitted Patient Fees - Residential Aged Care - Daily Fees I Patient Revenue Patient Fees Raised Formerly "Consolidated nursing home & hostel daily fees" A75800 Sales of Services
Discontinued 50251 - 50299 Commonwealth Nursing Home Concessional Benefit Rate I Patient Revenue Patient Fees Raised Discontinued 1.7.2005 - Use 51601 to 51699 (See Business Rules) Discontinued - Use 51601 to 51699
50301 - 50349 Admitted Patient Fees - other I Patient Revenue Patient Fees Raised A75800 Sales of Services
50351 - 50399 Admitted Patient Fees - Residential Aged Care Accommodation Payments (Capital)
I Patient Revenue Patient Fees Raised New category from 1.7.2005 (See business rule and Circular) A75800 Sales of Services

50400 Non-admitted Patient Fees

50401 - 50499 Non-Admitted Diagnostic Fees I Patient Revenue Patient Fees Raised A75800 Sales of Services
50500 - 50599 Non-admitted Patient Fees - Acute I Patient Revenue Patient Fees Raised A75800 Sales of Services
50600 - 50699 Non-admitted Patient Fees - Other I Patient Revenue Patient Fees Raised A75800 Sales of Services
50701 - 50749 Community Aged Care Packages - Client Fees (CACPs & EACH) I Patient Revenue Patient Fees Raised A75800 Sales of Services

50800 Recoupment Hospital Facilities - Private Practice

50801 - 50899 Recoupment Hospital Facilities - Private Practice I Recoupment from Private
Recoupment
Practice from Private Practice A75800 Sales of Services A75800 Sales of Services

50900 Private Practice Fees

50901 - 50999 Private Practice Fees I Private Practice Fees Private Practice Fees Account range continued 59111-59499 A75800 Sales of Services A75800 Sales of Services

51000 Commonwealth Grants

51001 - 51099 Commonwealth Grants I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current
51101 - 51199 Commonwealth Grants - PBS I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current
51201 - 51299 Commonwealth Grants - DVA (direct) I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current
51301 - 51399 Commonwealth Grants - Capital I Grants Commonwealth Govt A74700 General Commonwealth - Capital
51401 - 51499 Commonwealth Grants - Community Aged Care Packages - CACPs & EACH I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current
51501 - 51599 Commonwealth Grants - Residential Care Subsidy I Grants Commonwealth Govt A75800 Sales of Services
51601 - 51699 Commonwealth Grants - Residential Aged Care Accommodation Supplements I(Capital)
Grants Commonwealth Govt A75800 Sales of Services
Discontinued 51701 - 51799 Commonwealth Grants - Respite Supplement I Grants Commonwealth Govt Discontinued 1.7.2005 - Use 51501 to 51599 (See Business Rules) Discontinued - Use 51501 to 51599
51801 - 51899 Commonwealth Grants - Other Supplements I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current
51900 Commonwealth Grants - Transitional Care I Grants Commonwealth Govt A74000 Commonwealth General Purpose - Other Current

52000 DHS Grant - Non Admitted Services

52001 DHS Grant - VACS Variable I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52006 DHS Grant - VACS DVA Variable I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52011 DHS Grant - VACS - Allied Health I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52016 DHS Grant - VACS - DVA Allied Health I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52021 DHS Grant - VACS - Base I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52026 DHS Grant - Emergency - Non Admitted I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52031 DHS Grant - Non - admitted non VACS Funded I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52036 DHS Grant - Non - admitted specified grant I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52041 DHS Grant - VACS - Teaching I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52046 DHS Grant - Other Non Admitted Services I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52100 DHS Grant - Fixed Overhead Grants

52101 DHS Grant - Fixed overheads - Inpatients I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52106 DHS Grant - Fixed overheads - Outpatients I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52111 DHS Grant - Fixed overheads - Emergency I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52200 DHS Grant - Variable Grants

52201 DHS Grant - DVA WIES I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52206 DHS Grant - Private WIES I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52211 DHS Grant - Public WIES I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52216 DHS Grant - TAC WIES I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52220-52299 DHS Grant - WIES Other I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52300 DHS Grant - Patient Revenue Targets

52301-52302 DHS Grant - Acute Inpatient Revenue I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52306 DHS Grant - Acute Other Revenue I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52311 DHS Grant - Acute Outpatients Revenue I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52400 DHS Grant - Training and Development Grants

52401 DHS Grant - Training and Development - Inpatients I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52406 DHS Grant - Training and Development - Non Admitted I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52408 DHS Grant - Training and Development - Emergency I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52500 DHS Grant - Specified - Formula adjustments I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52501 DHS Grant - Formula adjustments - compensation I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52506 DHS Grant - Formula adjustments - contracts I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52511 DHS Grant - Formula adjustments - cost weight shortfalls I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52516 DHS Grant - Formula adjustments - other I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52600 DHS Grant - Specified - Non-admitted radiotherapy/Dialysis

52601-52650 DHS Grant - Non - admitted radiotherapy I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52651-52699 DHS Grant - Renal Dialysis - non admitted I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52700 DHS Grant - Specified - Transplants

52701-52799 DHS Grant - Transplants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52800 DHS Grant - Specified - Trauma

52801-52810 DHS Grant - Trauma payments I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

52900 DHS Grant - Specified - Award Increases

52901 DHS Grant - Award Increases - Acute Inpatients I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52906 DHS Grant - Award Increases - Acute Non-admitted patients I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
52911 DHS Grant - Award Increases - Emergency I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53000 DHS Grant - Specified - Administration

53001 - 53099 DHS Grant Administration I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53201 DHS Grant - Long Service Leave I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53206 DHS Grant - Prior Year Wrap Up - Acute Inpatient I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53211 DHS Grant - Prior Year Wrap Up - Non Admitted I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53216 DHS Grant - Piror Year Wrap Up - Sub Acute I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53300 DHS Grant - Specified - Other Specified Grants

53301 - 53350 DHS Grant - Other specified grants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53351 DHS Grant - CME I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53400 DHS Grant - Specified - Information and Technology

53401 - 53499 DHS Grant - Information and Technology Specified Grant I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53500 DHS Grant - Specified - Hospital Demand Management

53501 - 53549 DHS Grant - Hospital Demand Management Program I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53551 - 53589 DHS Grant - Hospital Admission Risk Program I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53591 - 53599 DHS Grant - Bonus Funding I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53600 DHS Grant - Specified - Hospital Program

53601 - 53659 DHS Grant - Hospital Program Grants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53661 - 53699 DHS Grant - Section 100 Drugs Grant I Grants DHS Acute Grant Revenue Include highly specialised drugs from 1.7.2005 A74500 Grants From General Government Sector Departments - Within Portfolio

53700 DHS Grant - Specified - Hospital Quality

53701 - 53799 DHS Grant - Hospital Quality Grants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53800 DHS Grant - Specified - Service Development

53801 - 53849 DHS Grant - Service Development Grants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53851 - 53875 DHS Grant - Office of the Chief Clinical Advisor Grants I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53877 - 53899 DHS Grant - Workforce Planning I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

53900 DHS Grant - Specified - Rural Health Grants

53901 - 53949 DHS Grant - Rural Health I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
53951 - 53999 DHS Grant - Small Rural Health I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54000 DHS Grant - Transitional Funding

54001 - 54010 DHS Grant - Transitional Funding I Grants DHS Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54100 DHS Grant - Sub - Acute Specified Grants

54101 DHS Grant - Community Palliative Care NGOs I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54105 - 54110 DHS Grant - Community Palliative Care - other I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54111 DHS Grant - Inpatient Palliative Care I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54115 DHS Grant - Inpatient Palliative Care - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54117 DHS Grant - Statewide Palliative Care I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54119 DHS Grant - Palliative Care Training & Development I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54121 DHS Grant - Sub Acute Training & Development I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54122 - 54129 DHS Grant - Sub acute clinics I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54131 DHS Grant - Community Rehabilitation I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54136 DHS Grant - CRAFT I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54141 DHS Grant - Geriatric Evaluation & Management I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54146 DHS Grant - Geriatric Evaluation & Management - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54149 DHS Grant - Interim Care I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54151 DHS Grant - NHT Days I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54156 DHS Grant - NHT Days - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54161 DHS Grant - Post Acute Care I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54166 DHS Grant - Post Acute Care - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54171 DHS Grant - Rehabilitation - Level 1 I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54176 DHS Grant - Rehabilitation - Level 1 - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54177 DHS Grant - Rehabilitation - Level 2 I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54179 DHS Grant - Rehabilitation - Level 2 - DVA I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54188- 54199 DHS Grant - Sub acute - other I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54200 DHS Grant - Specified - Award Increases
54205 DHS Grant - Award Increases - Sub-Acute I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54300 DHS Grant - Patient Revenue Targets

54301-54350 DHS Grant - Palliative Care Inpatient Revenue I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54351-54399 DHS Grant - Sub-acute inpatient revenue I Grants DHS Sub Acute Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54500 DHS Grant - Mental Health Specified Other

 54501 - 54599 DHS Grant - Mental Health Specified Other I Grants DHS Mental Health Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54600 DHS Grant - Clinical Community Care

54601 - 54620 DHS Grant - Clinical Community Care - Acute Care - Adult I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54621 - 54640 DHS Grant - Clinical Community CareAcute Care - Aged I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54641 - 54660 DHS Grant - Clinical Community CareSpec/State Services-Inpatient I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54661 - 54680 DHS Grant - Clinical Community CareAcute Care - Child &Adolescent I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54681 -54699 DHS Grant - Clinical Community CareAcute Care - Forensic I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54700 DHS Grant - Clinical Inpatient Care

54701 - 54715 DHS Grant - Clinical Inpatient CareAcute Care - Adult I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54716 - 54720 DHS Grant - Clinical Inpatient Care - Residential Aged Care I Grants DHS Mental Health Grant revenue A74501 Grants From General Government Sector Departments - Within Portfolio
54721 - 54740 DHS Grant - Clinical Inpatient CareAcute Care - Aged I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54741 - 54760 DHS Grant - Clinical Inpatient CareSpec/State Services-Inpatient I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54761 - 54780 DHS Grant - Clinical Inpatient CareAcute Care - Child &Adolescent I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
54781 - 54799 DHS Grant - Clinical Inpatient CareAcute Care - Forensic I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54800 DHS Grant - Psychiatric Disability Support Services

54801 - 54899 DHS Grant - Psychiatric Disability Support Services I Grants DHS Mental Health Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

54900 DHS Grant - Service System Development & Resourcing

Discontinued 54901 - 54999 DHS Grant - Service System Development & Resourcing I Grants DHS Mental Health Grant revenue Discontinued 1.7.2005 Discontinued 1.7.2009

55000 DHS Grant - Aged Care Assessment Services (ACAS)

55001-55009 DHS Grant - Aged Care Assessment Services I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55011 DHS Grant - ACAS Training and Development I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55100 DHS Grant - Aged Care Support Services

55101 DHS Grant - Personal Alert Victoria I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55108 DHS Grant - Carer Support (in home/out of home) I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55110 DHS Grant - Carer Support - Emergency I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55113 DHS Grant - Carer Support - Flexible Respite I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55115 DHS Grant - Carer Support and Respite Co-ordination I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55117-55121 DHS Grant - Day Centre I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55125 DHS Grant - Dementia Services I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55126 DHS Grant - Domiciliary & Community Nursing I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55131 DHS Grant - Ethnic Service Development I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55136 DHS Grant - Falls Prevention I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55141 DHS Grant - Low Cost Eye Care (Victorian Eye care Services) I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55146 DHS Grant - Low Cost Support Accommodation I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55147-55159 DHS Grant - Other Aged Care Support Services I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55200 DHS Grant -Aged Care Residential Care

55201-55209 DHS Grant - Complex Care Supplements I Grants DHS Aged Care Grant revenue Formerly "DHS Grant -Nursing Home Complex Care Supplements" A74500 Grants From General Government Sector Departments - Within Portfolio
55211-55219 DHS Grant -Support Supplements I Grants DHS Aged Care Grant revenue Formerly "DHS Grant -Nursing Home State Support" A74500 Grants From General Government Sector Departments - Within Portfolio
Discontinued 55221-55229 DHS Grant -Acquired Brain Injury I Grants DHS Aged Care Grant revenue Discontinued 1.7.2005 - Use 55810 to 55849 (See Business Rules) Discontinued - Use 55810 to 55849
55231-55299 DHS Grant - Other Supplements I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55300 DHS Grant -Aged Care Service Development & Resourcing

55301-55309 DHS Grant - Aged Care Training & Development I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55311-55319 DHS Grant - Aged Care Annual Provisions/Minor Works I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55321-55359 DHS Grant - Other Aged Care Service Development & Resourcing I Grants DHS Aged Care Grant revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55400 DHS Grant - Aged Care- Award Increases

55401 DHS Grant - Award Increases - Aged Care I Grants DHS Aged Care Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55600 DHS Grants - HACC

55601 - 55699 DHS Grants - HACC I Grants DHS Aged Care Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55700 DHS Grants - Primary Health/Community Health Care

55701 - 55720 DHS Grant - Community Health - Services to Individuals I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55721 - 55740 DHS Grant - Community Health - Health Promotion I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55741 - 55760 DHS Grant - Primary Health Other I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55761 - 55780 DHS Grant - Community Health Other I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55781 - 55799 DHS Grant - Primary Health Development and Resourcing (Infrastructure) I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55800 DHS Grants - Disability Services

55801 - 55809 DHS Grant - Aids & Equipment I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
Discontinued 55810 - 55825 DHS Grant - Other Disability Services I Grants DHS Other Programs Grant Revenue Discontinued 1.7.2007 - Use 55826 to 55849 Discontinued 1.7.2007 - Use 55826 to 55849
55826 DHS Grant - Other Disability Services - Community Programs I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55827 DHS Grant - Other Disability Services - Individual Packages I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55828 DHS Grant - Other Disability Services - Residential Programs I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55829 DHS Grant - Other Disability Services - Planning Facilitation & Case Management
I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55830 DHS Grant - Other Disability Services - Home First I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55831 DHS Grant - Other Disability Services - Respite I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55832 DHS Grant - Other Disability Services - Therapy & Behaviour Intervention I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55850 DHS Grants - Drug Treatment Services A74500 Grants From General Government Sector Departments - Within Portfolio
Discontinued 55851 DHS Grant - Residential Drug Withdrawal I Grants DHS Other Programs Grant Revenue Discontinued 1.7.2007 Discontinued 1.7.2007
55854 DHS Grant - Counselling Consultancy & Continuing Care I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
Discontinued 55857 DHS Grant - Mobile Overdose response I Grants DHS Other Programs Grant Revenue Discontinued 1.7.2007 Discontinued 1.7.2007
55861 DHS Grant - Outpatient Withdrawal I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55864 DHS Grant - Home Based Withdrawal I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
Discontinued 55865-55889 DHS Grant - Other Drug Treatment Services I Grants DHS Other Programs Grant Revenue Discontinued 1.7.2007 Discontinued 1.7.2007
55890 DHS Grant - Capacity Building I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55891 DHS Grant - Education and Training I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55892 DHS Grant - Koori Support I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55893 DHS Grant - Mobile Support I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55894 DHS Grant - Needle and Syringe Program I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55895 DHS Grant - Poisons Information Service I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55896 DHS Grant - Support and Accommodation I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

55900 DHS Grants - Other Programs

55901 DHS Grant - Family Violence Support Services I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55905 DHS Grant - Sexual Assault Support Services I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55909 DHS Grant - Obstetric/Paediatric Surveillance I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55913 DHS Grant - Home based Outreach Support I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55917 DHS Grant - Capacity Building I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
55921 DHS Grant - Award Increases - Other Programs I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio
New grant descript ion f rom 1.7.2005. From 1. 7. 2007, account description amended f rom
'DHS Grant s - Dent al Health Services Victoria' to 'DHS Grants - Dent al Health Services'.
55922 - 55926 DHS Grant - Dental Health Services Victoria I Grants DHS Other Programs Grant Revenue Range increased t o 55926 on 6.8.2009 A74500 Grants From General Government Sector Departments - Within Portfolio
55931-55949 DHS Grant - Other Programs I Grants DHS Other Programs Grant Revenue A74500 Grants From General Government Sector Departments - Within Portfolio

56000 DHS Capital Grants

56001 - 56099 DHS Grants - Capital - major projects I Grants DHS Grants - Capital A75000 Grants From General Government Sector Departments - Within Portfolio
56101 - 56199 DHS Grants - Other Capital I Grants DHS Grants - Capital A75000 Grants From General Government Sector Departments - Within Portfolio
56201 - 56299 DHS Grants - Non Cash Capital I Grants DHS Grants - Capital A75000 Grants From General Government Sector Departments - Within Portfolio

56500 Other Victorian State Agency Grants (Non DHS)

56501 - 56550 Other Victorian State Grants (Non DHS) I Grants Other State Operating Grants A74510 Grants From General Government Sector Departments - Outside Portfolio

56600 Other Victorian State Agency Grants (Non DHS) - Capital

56601 - 56650 Other Victorian State Grants - Capital (Non DHS) I Grants Other State Capital Grants A75010 Grants From General Government Sector Departments - Outside Portfolio Capital

56800 DHS Non Cash Grants - Non Capital

56801 DHS Non Cash Grant - DHS Insurance I Grants DHS Indirect Contributions A74500 Grants From General Government Sector Departments - Within Portfolio
56806 - 56899 DHS Non Cash Grant - Other I Grants DHS Indirect Contributions A74500 Grants From General Government Sector Departments - Within Portfolio

57000 Other Operating Income

57001 - 57028 Income - Salary Recoveries External Organisations - AFR Entities I Other Revenue Other Revenue A75910 Sale of Services Within Portfolio to General Government Sector
57029 Income - Salary Recoveries External Organisations - Non AFR Entities I Other Revenue Other Revenue A75800 Sales of Services
57030 - 57049 Income - Patient Services Provided to External Organisations I Other Revenue Other Revenue A75800 Sales of Services
57051 - 57099 Income - Non salaries Recoveries External Organisations I Other Revenue Other Revenue A79880 Other Miscellaneous Non Operating Revenue/operating
57101 - 57149 Income - Facility Fees External Organisations (excluding Private Practice) I Other Revenue Other Revenue A79880 Other Miscellaneous Non Operating Revenue/operating
57151 - 57199 Income - Shared Services I Other Revenue Other Revenue A75910 Sale of Services Within Portfolio to General Government Sector
57201 - 57219 Income - Car Parking - Parking Fees I Other Revenue Other Revenue A75800 Sales of Services
57221 - 57249 Income - Staff Cafeteria I Other Revenue Other Revenue A75800 Sales of Services
57250 Income - Vending Machines I Other Revenue Other Revenue A75800 Sales of Services
57251 - 57299 Income - Kiosk Sales I Other Revenue Other Revenue A75800 Sales of Services
57301 - 57349 Income - Other Retail Sales I Other Revenue Other Revenue A75800 Sales of Services
57350 - 57359 Income - Patient Meal Sales I Other Revenue Other Revenue A75800 Sales of Services
57360 - 57369 Income - Food Supplies Sales I Other Revenue Other Revenue A75800 Sales of Services
57401 - 57449 Rent - Consulting Rooms I Other Revenue Other Revenue A73805 Building Rental and Signage Income - External
57451 - 57499 Rent - Properties I Other Revenue Other Revenue A73805 Building Rental and Signage Income - External
57501 Income - Medical Report Fees I Other Revenue Other Revenue A75810 Sales of Goods 16-Feb-07
57506 Income - Freedom Of Information I Other Revenue Other Revenue A79880 Other Miscellaneous Non Operating Revenue/operating
57511 - 57519 Income - Motor Vehicle Recoveries I Other Revenue Other Revenue A79880 Other Miscellaneous Non Operating Revenue/operating
57521 Income - Motor Vehicle-FBT Contributions I Other Revenue Other Revenue A79550 Refunds and Reimbursements
57601 - 57649 Sale Pharmacy Goods (include prescriptions) I Other Revenue Other Revenue A75810 Sales of Goods
57651 - 57679 Dialysis Charges to other organisations I Other Revenue Other Revenue A79880 Other Miscellaneous Non Operating Revenue/operating
Discontinued 57681 - 57699 Income - Retention Amount on Accommodation Bonds I Other Revenue Other Revenue Discontinued 1.7.2005 - Use 50351 to 50399 Discontinued 1.7.2005 - Use 50351 to 50399
57701 - 57749 Patient Appliances Centre - Hire Fee I Other Revenue Other Revenue A79850 Other Non Property Rental Income
57751 - 57799 Patient Appliances Centre - Sales I Other Revenue Other Revenue A75800 Sales of Services
57801 - 57999 Other Income I Other Revenue Other Revenue Mapping removed - must determine nature of income and map accordingly

58000 Coordinated Care Trial

58001 - 58049 Coordinated Care Trial I Other Revenue Coordinated Care Trial A79880 Other Miscellaneous Non Operating Revenue/operating

58050 Transfer Pricing Accounts - Revenue

58051 - 58099 Revenue - Transfer Pricing I Transfer Pricing Revenue
Transfer Pricing Revenue contra account

58100 Research Revenue (non Government)

58101 - 58199 Research Revenue (non Government) I Research Revenue Research Revenue A75700 Donations, Bequests and Other Grants from Private Sector

58200 Donations and Bequests (Cash Only)

58201 - 58221 Donations - General Non-capital I Donations and Bequests
Donations and Bequests A75700 Donations, Bequests and Other Grants from Private Sector
58226 - 58246 Donations - General Capital I Donations and Bequests
Donations and Bequests A75700 Donations, Bequests and Other Grants from Private Sector
58251 - 58299 Fundraising Other I Donations and Bequests
Donations and Bequests A75700 Donations, Bequests and Other Grants from Private Sector
58351 - 58399 Donations & Bequests Other I Donations and Bequests
Donations and Bequests A75700 Donations, Bequests and Other Grants from Private Sector

58400 Assets Received Free of Charge (including Assets Donated)

58401 Land Received FOC I Donations and Bequests
Assets Received Free of Charge A77900 Land Received FOC
58406 Building Received FOC I Donations and Bequests
Assets Received Free of Charge A78100 Building Received FOC
58411 Plant & Equipment Received FOC I Donations and Bequests
Assets Received Free of Charge A78300 Plant & Equipment Received FOC
58416 - 58426 Other Assets Received FOC I Donations and Bequests
Assets Received Free of Charge A78500 Other Assets Received FOC
58431 - 58449 Resources Received FOC I Donations and Bequests
Assets Received Free of Charge A78700 Resources Received FOC

58500 Investment Income

Amended 58501 - 58516 Interest Received I Interest Interest Received Range reduced 1.7.2009 from 58518 to 58516 A72900 Interest from Non Public Sector
New 58517 Interest Received - Accommodation Bonds I Interest Interest Received Created 1.7.2009 A72900 Interest from Non Public Sector
Discontinued 58518 Interest Received I Interest Interest Received Discontinued 1.7.2009 Discontinued 1.7.2009
58519 Interest from Treasury Corporation of Victoria I Interest Interest Received A72750 Interest from Treasury Corporation of Victoria
58520 Other Investment Income
58526 - 58536 Dividends Received I Interest Investment Income A71850 Dividends from the Non Public Sector
58541 - 58559 Proceeds on Sale of Investments I Interest Investment Income A73880 Gain/Loss on Disposal of Financial Investments
58560 - 58599 Other Investment Income I Interest Investment Income A73880 or A73920
58560 - 58599 Other Investment Income I Interest Investment Income A72840 Discount Interest on Other Financial Assets
58560 - 58599 Other Investment Income I Interest Investment Income A73930 Allocation of Discount / Premium on Investment Securities

58600 Proceeds from Sale of Fixed Assets

58601 Proceeds from sale - Land I Other Revenue Proceeds on Sale A76300 Gross Sale Proceeds - Land
58606 Proceeds from sale - Building I Other Revenue Proceeds on Sale A76400 Gross Sale Proceeds - Buildings
58611 Proceeds from sale - Building Leasehold Improvements I Other Revenue Proceeds on Sale A76400 Gross Sale Proceeds - Buildings
58616 Proceeds from sale - Plant I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58621 Proceeds from sale - Equipment - Medical I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58626 Proceeds from sale - Equipment - Non-Medical I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58631 Proceeds from sale - Leased Equipment I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58636 Proceeds from sale - Vehicles I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58641 Proceeds from sale - Computers (Hardware and Software) I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58646 Proceeds from sale - Furniture & Fittings I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58651 - 58671 Proceeds from sale - Other I Other Revenue Proceeds on Sale A76500 Gross Sale Proceeds - Plant, Equipment & Motor Vehicles
58676 Proceeds from sale - Intangibles I Other Revenue Proceeds on Sale A77000 Gross Sale Proceeds-Intangibles

59000 Specific Revenue (ex Abnormal)

59001 - 59050 Specific Revenue (ex Abnormal) I Other Revenue Specific Revenue Mapping removed - must determine nature of specific revenue and map accordingly

59051 - 59055 Reversal of Impairment Losses- Available for Sale Financial Assets I Other Revenue Specific Revenue Mapping removed - must determine nature of specific revenue and map accordingly
59056 Gain/Loss on Revaluation of Investment Properties I Other Revenue Specific Revenue Range created on 10.6.2010 A79805 Gain/Loss on Revaluation of Investment Properties

59100 Extraordinary Items (Revenue)

Discontinued 59101 - 59109 Extraordinary Items (Revenue) I Other Revenue Extraordinary Revenue Discontinued 1.7.2005 Discontinued 1.7.2005

59110 Private Practice Fees

59111 - 59499 Private Practice Fees I Private Practice Fees Private Practice Fees Continuation of account codes 50901-50999 A75800 Sales of Services

60000 Transfer Pricing Accounts - Patient Expenses

60100 - 60199 Pathology - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60200 - 60299 Radiology - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60300 - 60399 Pharmacy Drugs - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60400 - 60499 Pharmacy Other - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60500 - 60599 Allied Health - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60600 - 60699 Patient Meals - Transfer Pricing E Patient Expenses Transfer Pricing contra account
60700 - 60799 Clinical Services - Transfer Pricing E Patient Expenses Transfer Pricing contra account
61000 Transfer Pricing Accounts - Other Expenses
61001 - 61009 Domestic / Cleaning Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61010 - 61019 Laundry Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61100 - 61199 Finance - Transfer Pricing E Other Expenses Transfer Pricing contra account
61200 - 61299 Fuel Light and Power - Transfer Pricing E Other Expenses Transfer Pricing contra account
61300 - 61399 IT Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61400 - 61499 Human Resources - Transfer Pricing E Other Expenses Transfer Pricing contra account
61500 - 61599 Payroll Services Transfer Pricing E Other Expenses Transfer Pricing contra account
61600 - 61699 Hotel Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61700 - 61799 Engineering Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61800 - 61899 Other Infrastructure Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61900 - 61998 Other Administrative Services - Transfer Pricing E Other Expenses Transfer Pricing contra account
61999 Depreciation - Transfer Pricing E Other Expenses Transfer Pricing contra account

69000 Profit and Loss Appropriation

69001 - 69999 Profit and Loss Appropriation P&L Profit and Loss App Profit and Loss App contra account

70000 Cash At Bank and on hand

70001 - 70099 Cash At Bank A Current Assets CASH AT BANK AND ON HAND A10400 Cash on Hand and Other Bank Accounts
70100 - 70199 Petty Cash A Current Assets CASH AT BANK AND ON HAND A10400 Cash on Hand and Other Bank Accounts

70200 Monies Held In Trusts

70201 - 70249 Patients Trust A Current Assets PATIENT TRUSTS A10400 Cash on Hand and Other Bank Accounts
70250 - 70299 Other Trusts A Current Assets OTHER TRUSTS A10400 Cash on Hand and Other Bank Accounts

70300 Short Term Investments - Cash Equivalents

70301 - 70309 Cash Investments - General A Current Assets SHORT TERM INVESTMENTS A12600 Managed Investments
Use A11000 f or deposi ts at call held wi th Treasury Corporation Victoria (TCV ) and any
70310 - 70319 Cash Investments - At Call A Current Assets SHORT TERM INVESTMENTS relat ed int erest/ accrued interest t o A72520 A11300 Australian Currency Deposits - at Call or Deposits - TCV - at Call (exclude accrued interest)
70320 - 70329 Cash Investments - Short Term Money Market A Current Assets SHORT TERM INVESTMENTS A11300 Australian Currency Deposits - at Call

70400 Short Term Investments - Other

70401 - 70449 Investments - General A Current Assets SHORT TERM INVESTMENTS A12600 Managed Investments
Discontinued 70450 - 70499 Investments - At Call A Current Assets SHORT TERM INVESTMENTS Discontinued 1.7.2005 - Use 70300 range Discontinued 1.7.2005 - Use 70300 range
Discontinued 70500 - 70549 Investments - Short Term Money Market A Current Assets SHORT TERM INVESTMENTS Discontinued 1.7.2005 - Use 70300 range Discontinued 1.7.2005 - Use 70300 range
70550 - 70599 Investments - Inscribed Stocks & Bonds A Current Assets SHORT TERM INVESTMENTS A12700 Debt Securities - AUD
70600 - 70649 Investments - Shares A Current Assets SHORT TERM INVESTMENTS A12000 Equity Investments - AUD
70650 - 70699 Investments - Debentures A Current Assets SHORT TERM INVESTMENTS A12700 Debt Securities - AUD
70700 -70749 Investments - Debenture Stock A Current Assets SHORT TERM INVESTMENTS A12700 Debt Securities - AUD
Use A14100 f or t erm deposit s held with Treasury Corporation Victoria (TCV ) and any
70750 -70899 Investments - Fixed Deposits A Current Assets SHORT TERM INVESTMENTS relat ed int erest/ accrued interest t o A72520 A12300 or Term
A14100
Deposits - AUD or Term Deposits with TCV
70900 -70999 Investments - Properties A Current Assets SHORT TERM INVESTMENTS A25705 or A25766 Investment Property at Cost OR Investment Property at Valuation

71000 Patient Fees Receivable

71001 - 71049 Debtors - Private Inpatients A Current Assets PATIENT FEES RECEIVABLE A15200 Debtors in relation to Sales of Goods and Services
71050 - 71070 Provision For Doubtful Debtors - Inpatients A Current Assets PATIENT FEES RECEIVABLE Range reduced 1.7.2008 from 71099 to 71070 A16820 Provision for Doubtful Debts - Goods and Services
71071 - 71075 Debtors - Private Inpatients (Uninsured O/S Visitors) A Current Assets PATIENT FEES RECEIVABLE Created 1.7.2008 A16820 Provision for Doubtful Debts - Goods and Services
71076 - 71080 Provision For Doubtful Debtors - Inpatients (Uninsured O/S Visitors) A Current Assets PATIENT FEES RECEIVABLE Created 1.7.2008 A16820 Provision for Doubtful Debts - Goods and Services
Discontinued 71081 - 71099 Provision For Doubtful Debtors - Inpatients A Current Assets PATIENT FEES RECEIVABLE Discontinued 1.7.2008 Discontinued 1.7.2008
71100 - 71149 Debtors - Private Outpatients A Current Assets PATIENT FEES RECEIVABLE A15200 Debtors in relation to Sales of Goods and Services
71150 - 71199 Provision for Doubtful Debtors - Outpatients A Current Assets PATIENT FEES RECEIVABLE A16820 Provision for Doubtful Debts - Goods and Services
71200 - 71249 Admitted Patient Fees-Nursing Home/Hostel A Current Assets PATIENT FEES RECEIVABLE A15200 Debtors in relation to Sales of Goods and Services
71250 - 71299 Provision For Doubtful Debtors - Nursing Home/Hostel A Current Assets PATIENT FEES RECEIVABLE A16820 Provision for Doubtful Debts - Goods and Services
71300 - 71349 Debtors-Diagnostic Billing A Current Assets PATIENT FEES RECEIVABLE A15200 Debtors in relation to Sales of Goods and Services
71350 - 71399 Provision For Doubtful Debtors - Diagnostic A Current Assets PATIENT FEES RECEIVABLE A16820 Provision for Doubtful Debts - Goods and Services
71401 - 71449 Other Patient Debtors Eg Day Hospital A Current Assets PATIENT FEES RECEIVABLE A15200 Debtors in relation to Sales of Goods and Services
71450 - 71499 Provision For Doubtful Debtors - Other Patient Debtors A Current Assets PATIENT FEES RECEIVABLE A16820 Provision for Doubtful Debts - Goods and Services

71500 Debtors
71501 - 71549 Sundry Debtors - Systems A Current Assets DEBTORS AND ACCRUED REVENUE A15200 Debtors in relation to Sales of Goods and Services
71550 - 71599 Provision For Doubtful Debts - Sundry Debtors A Current Assets DEBTORS AND ACCRUED REVENUE A16820 Provision for Doubtful Debts - Goods and Services
71600 - 71699 Sundry Debtors - Other A Current Assets DEBTORS AND ACCRUED REVENUE A15200 Debtors in relation to Sales of Goods and Services
71700 - 71799 Provision For Doubtful Debts - Other Debtors A Current Assets DEBTORS AND ACCRUED REVENUE A16880 Provision for Doubtful Debts - Other
71800 - 71849 Debtors - Inter Hospital A Current Assets DEBTORS AND ACCRUED REVENUE A15580 Grants Receivable from Victorian General Government Entities
71850 - 71891 Debtors - Department Of Human Services A Current Assets DEBTORS AND ACCRUED REVENUE Range reduced from 71899 to 71891 from 4.4.07 A15580 Grants Receivable from Victorian General Government Entities
71892 Debtors - DHS - CME Debtors A Current Assets DEBTORS AND ACCRUED REVENUE A15580 Grants Receivable from Victorian General Government Entities
New 71893 Debtors - Accommodation Bonds A Current Assets DEBTORS AND ACCRUED REVENUE Created 1.7.2009 A15200 Debtors in relation to Sales of Goods and Services
71900 - 71999 Debtors - Other Related Entities A Current Assets DEBTORS AND ACCRUED REVENUE A15580 Grants Receivable from Victorian General Government Entities
72000 Accrued Revenue
72001 - 72099 Accrued Revenue A Current Assets DEBTORS AND ACCRUED REVENUE A16700 Other Receivables
A15610 Accrued Investment Income - Dividends
A15650 Accrued Investment Income - Interest
A15690 Accrued Investment Income - Others

72100 Inventory
72101 - 72199 Inventory - Supplies Stores A Current Assets INVENTORY A17800 Consumable Stores - at cost
72200 - 72299 Inventory - Pharmacy Stores A Current Assets INVENTORY A17800 Consumable Stores - at cost
72300 - 72399 Inventory - Aids & Appliances Stores A Current Assets INVENTORY A17800 Consumable Stores - at cost
72400 - 72499 Inventory - Food Supplies Stores A Current Assets INVENTORY A17800 Consumable Stores - at cost
72500 - 72599 Inventory - Linen And Laundry A Current Assets INVENTORY A17800 Consumable Stores - at cost
72600 -72699 Inventory - Other A Current Assets INVENTORY A17800 Consumable Stores - at cost

73000 Prepayments
73001 - 73099 Prepayments A Current Assets Prepayments A17400 Prepayments

73100 Other Current Assets

73101 - 73199 GST Receivable A Current Assets Other Assets A16600 GST Input Tax Credits Recoverable
73200 - 73299 Other Assets A Current Assets Other Assets A16700 Other Receivables
73300 - 73399 Deferred Expenses A Current Assets Other Assets A18100 Deferred Expenditures

75000 Long Term Investments

75001-75049 Investments - General A Non-Current Assets Long Term Investments A20750 Managed Investments
75050 - 75099 Investments - Inscribed Stocks & Bonds A Non-Current Assets Long Term Investments A20800 Debt Securities - AUD
75100 - 75149 Investments - Shares A Non-Current Assets Long Term Investments A20100 Equity Investments - AUD
75150 - 75199 Investments - Debentures A Non-Current Assets Long Term Investments A20800 Debt Securities - AUD
75200 - 75249 Investments - Debenture Stock A Non-Current Assets Long Term Investments A20800 Debt Securities - AUD
Use A22100 f or t erm deposit s held with Treasury Corporation Victoria (TCV ) and any
75250 - 75299 Investments - Fixed Deposits A Non-Current Assets Long Term Investments relat ed int erest/ accrued interest t o A72520 A20400 or Term
A22100
Deposits - AUD or Term Deposits with TCV
75400 - 75409 Investments - Properties A Non-Current Assets Long Term Investments A25705 Investment Property at Cost (Health, Welfare and Community)
A25766 Investment Property at Valuation (Health, Welfare and Community)
75490 - 75499 Accumulated Depreciation - Investments Properties A Non-Current Assets Long Term Investments A25716 Investment Property at Cost Accumulated Depreciation (Health, Welfare and Community)

75500 Debtors - non current

75501 - 75599 Sundry Debtors - Non Current A Non-Current Assets Debtors and Accrued Revenue - NC A23000 Debtors in relation to Sales of Goods and Services - Non Current
75600 - 75699 Debtors - Department of Human Services - Non-Current A Non-Current Assets Debtors and Accrued Revenue - NC A23360 Grants and Transfer Payments Receivable from Victorian Government Entities
75700 - 75799 Other Debtors - Non Current A Non-Current Assets Debtors and Accrued Revenue - NC A23300 Other Receivables
75800 Accrued Revenue - non current
75801 - 75899 Accrued revenue - Non Current A Non-Current Assets Debtors and Accrued Revenue - NC A23300 Other Receivables

76000 Non-Current Prepayments

76001 - 76099 Non-Current Prepayments A Non-Current Assets Non-Current Prepayments A29800 Deferred Expenditure

76500 Intangible Assets

76501 - 76599 Intangible Assets A Non-Current Assets Intangible Assets A29400 Intangible Produced Assets

76600 Accumulated Amortisation - Intangible Assets

76601 - 76699 Accumulated Amortisation - Intangible Assets A Non-Current Assets Intangible Assets A29500 Intangible Produced Assets - Amortisation

77000 Fixed Assets

77001 - 77099 Fixed Assets - Land A Non-Current Assets Property, plant and Equipment A24415 Freehold Land, Crown Land and Land Improvements at Valuation (Health, Welfare and Community)
77500 - 77599 Fixed Assets - Buildings A Non-Current Assets Property, plant and Equipment A25415 Buildings at Valuation (Health, Welfare and Community)
 77600-77620 Fixed Assets - Building Leasehold A Non-Current Assets Property, plant and Equipment A25815 Buildings Leasehold (Health, Welfare and Community)
77621-77629 Fixed Assets - Building Leasehold Improvements A Non-Current Assets Property, plant and Equipment A26015 Buildings Leasehold Improvements (Health, Welfare and Community)
77630-77699 Fixed Assets - Building Leasehold Improvements (Construction in Progress) A Non-Current Assets Property, plant and Equipment A26185 Buildings Leasehold Improvements - Construction in Progress (Health, Welfare and Community)
77700 - 77799 Fixed Assets - Capital Works in Progress - Buildings A Non-Current Assets Property, plant and Equipment A25315 Buildings - Construction in Progress (Health, Welfare and Community)
78001 - 78099 Fixed Assets - Plant A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78100 - 78199 Fixed Assets - Medical Equipment A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78200 - 78299 Fixed Assets - Non-Medical Equipment A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78300 - 78399 Fixed Assets - Leased Equipment A Non-Current Assets Property, plant and Equipment A26815 Plant, Equipment and Vehicles Under Lease (Health, Welfare and Community)
78400 - 78499 Fixed Assets - Vehicles A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78500 - 78599 Fixed Assets - Computers A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78600 - 78699 Fixed Assets - Furniture and Fittings A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78700 - 78799 Fixed Assets - Other A Non-Current Assets Property, plant and Equipment A26215 Plant, Equipment and Vehicles at Cost (Health, Welfare and Community)
78800 - 78899 Fixed Assets - Capital Works in Progress - Plant and Equipment A Non-Current Assets Property, plant and Equipment A26515 Plant and Equipment - Construction in Progress (Health, Welfare and Community)
79000 Accumulated Depreciation
79001 - 79049 Accumulated Depreciation - Buildings A Non-Current Assets Property, plant and Equipment A25615 Buildings at Valuation Accumulated Depreciation (Health, Welfare and Community)
79050 - 79060 Accumulated Amortisation - Building Leasehold Improvements A Non-Current Assets Property, plant and Equipment Range reduced 28.07.08 from 79099 to 79060 A26115 Building Leasehold Improvements Accumulated Amortisation (Health, Welfare and Community)
79061 - 79065 Accumulated Amortisation - Building Leasehold A Non-Current Assets Property, plant and Equipment Created 1.7.2008 from old 79050 - 79099 A25915 Building Leasehold Improvements Accumulated Amortisation (Health, Welfare and Community)
Discontinued 79066 - 79099 Accumulated Amortisation - Building Leasehold Improvements A Non-Current Assets Property, plant and Equipment Discontinued 1.7.2008 Discontinued 1.7.2008
79100 - 79199 Accumulated Depreciation - Plant A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79200 - 79299 Accumulated Depreciation - Medical Equipment A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79300 - 79399 Accumulated Depreciation - Non-Medical Equipment A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79400 - 79499 Accumulated Depreciation - Leased Equipment A Non-Current Assets Property, plant and Equipment Rename "Accumulated Amortisation" to "Accumulated Depreciation" A26905 Plant, Equipment and Vehicles Under Lease Accumulated Amortisation (Health, Welfare and Community)
79500 - 79599 Accumulated Depreciation - Vehicles A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79600 - 79699 Accumulated Depreciation - Computers A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79700 - 79799 Accumulated Depreciation - Furniture and Fittings A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)
79800 - 79899 Accumulated Depreciation - Other A Non-Current Assets Property, plant and Equipment A26315 Plant, Equipment and Vehicles at Cost Accumulated Depreciation (Health, Welfare and Community)

80000 Bank Overdraft

80001 - 80099 Bank Overdraft L Current Liabilities Bank Overdraft A32200 Bank Accounts Overdrawn

80100 Current payables

80101 - 80149 Trade Creditors - system generated L Current Liabilities Current Payables A30100 Accounts Payable (Excluding Capital Expenditure Items)
80200 - 80249 Other Payables L Current Liabilities Current Payables A30100 Accounts Payable (Excluding Capital Expenditure Items)
80300 - 80399 Salary and Wages Related Creditors L Current Liabilities Current Payables A30100 Accounts Payable (Excluding Capital Expenditure Items)
80400 - 80499 Other Creditors - Doctors Private Practice Funds L Current Liabilities Current Payables A30100 Accounts Payable (Excluding Capital Expenditure Items)
80500 - 80599 Creditor - Department of Human Services L Current Liabilities Current Payables A36860 Unearned Grants and Transfer Payments
80600 - 80649 Creditors - Inter Hospital L Current Liabilities Current Payables A30100 Accounts Payable (Excluding Capital Expenditure Items)

81000 Accrued Expenses

81001 - 81099 Accrued Expenses L Current Liabilities Accruals A30500 Accrued Expenses

82000 Income in Advance

82001 - 82099 Income in Advance - DHS L Current Liabilities Income in Advance A36860 Unearned Grants and Transfer Payments
82100 - 82199 Income in Advance - Other L Current Liabilities Income in Advance A36850 Unearned / Prepaid Income

83000 Monies Held in Trust

83001 - 83049 Liabilities - Patient Trusts L Current Liabilities Patient Trust A30300 Deposits and Advances Repayable
83050 - 83099 Liabilities - Other Trusts L Current Liabilities Other Trust A30300 Deposits and Advances Repayable

83100 Patient Accommodation Deposits/IT Alliance Funds

83101 - 83199 Entry Contribution L Current Liabilities Patient Accommodation Deposits A30300 Deposits and Advances Repayable
83201 - 83299 Accommodation Bonds L Current Liabilities Patient Accommodation Deposits A30300 Deposits and Advances Repayable
83301 - 83399 Other Patient Accommodation Deposits/IT Alliance Funds L Current Liabilities Patient Accommodation Deposits A30300 Deposits and Advances Repayable

84000 Other Current Liabilities

84001 - 84099 Other Creditors L Current Liabilities Other Current Liabilities A30100 Accounts Payable (Excluding Capital Expenditure Items)
A36800 FBT Payable
84101 - 84199 Provisions - Other (non employees) L Current Liabilities Other Current Liabilities A36500 Other Provisions Payable Within 12 Months
84201 - 84299 Deposits L Current Liabilities Other Current Liabilities A30300 Deposits and Advances Repayable
84301 - 84399 GST Payable L Current Liabilities Other Current Liabilities A36820 GST Payable
84401 - 84499 Suspense Accounts L Current Liabilities Other Current Liabilities contra account

85000 Borrowings
85001 - 85049 Loans - DHS L Current Liabilities Borrowings A34350 Loans and Advances from Victorian General Government Entities
85050 - 85099 Cash Advance - DHS L Current Liabilities Borrowings A34350 Loans and Advances from Victorian General Government Entities
85101 - 85199 Loans - Inter Hospital L Current Liabilities Borrowings A34350 Loans and Advances from Victorian General Government Entities
85201 - 85299 Loans - Interest Bearing L Current Liabilities Borrowings A32300 Other Australian Currency Borrowings Repayable within 12 Months
85301 - 85399 Loans - Other L Current Liabilities Borrowings A34900 Loans and Advances from Other States, Territories, the Commonwealth and Local Government
Amended 85401 - 85430 Current Lease Liability L Current Liabilities Borrowings Range reduced 1.7.2009 from 85499 to 85430 A30900 Finance Lease Liability
New 85431 - 85439 Current PPP Liability L Current Liabilities Borrowings Range created on 1.7.2009 for 2009/10 and subsequent years A30900 Finance Lease Liability
Discontinued 85440 - 85499 Current Lease Liability L Current Liabilities Borrowings Discontinued 1.7.2009 Discontinued

86000 Provision for Employee Entitlements - Current

86001 - 86099 Accrued Salaries & Wages - Systems Generated L Current Liabilities Prov Employee Entitl Current A35100 Accrued Salaries and Wages Payable Within 12 Months
86100 - 86199 Accrued S&W - Other L Current Liabilities Prov Employee Entitl Current A35100 Accrued Salaries and Wages Payable Within 12 Months
86200 - 86299 Provision For Long Service Leave L Current Liabilities Prov Employee Entitl Current A35200 Long Service Leave Payable Within 12 Months
86400 - 86499 Provision for Annual Leave L Current Liabilities Prov Employee Entitl Current A35600 Other Employee Entitlements Payable Within 12 Months
86500 - 86599 Provision For Accrued Days Off L Current Liabilities Prov Employee Entitl Current A35600 Other Employee Entitlements Payable Within 12 Months
86600 - 86699 Provision For Employee Entitlements - Other L Current Liabilities Prov Employee Entitl Current A35600 Other Employee Entitlements Payable Within 12 Months

87000 Non Current Payables

87001 - 87099 Creditors - Non Current L Non - Current LiabilitiesNon Current Payables A40100 Accounts Payable

87500 Patient Accommodation Deposits/IT Alliance Funds

87501 - 87599 Entry Contribution L Non - Current LiabilitiesPatient Accommodation Deposits A40400 Deposits and Advances Repayable
Discontinued 87600 - 87699 Accommodation Bonds L Non - Current LiabilitiesPatient Accommodation Deposits Discontinued 1.7.2008 - Use 83201 to 83299 Discontinued 1.7.2008 - Use 83201 to 83299
87700 - 87799 Other Patient Accommodation Deposits/IT Alliance Funds L Non - Current LiabilitiesPatient Accommodation Deposits A40400 Deposits and Advances Repayable

88000 Other Non - Current Liabilities

88001 - 88099 Income in Advance - DHS L Non - Current LiabilitiesNon Current Other A40650 Accrued Grants and Transfer Payments
88100 - 88199 Income in Advance - Other L Non - Current LiabilitiesNon Current Other A43900 Unearned / Prepaid Income
88200 - 88299 Other Creditors L Non - Current LiabilitiesNon Current Other A40100 Accounts Payable
88300 - 88399 Provisions - Other (non employees) L Non - Current LiabilitiesNon Current Other A43200 Other Provisions Payable After 12 Months
88400 - 88499 Deposits L Non - Current LiabilitiesNon Current Other A40400 Deposits and Advances Repayable

89000 Non - Current Borrowings

89001-89099 Loans - DHS L Non - Current LiabilitiesNon Current Borrowings A41650 Loans and Advances from Victorian General Government Entities
89100 - 89199 Loans - Intra Hospital L Non - Current LiabilitiesNon Current Borrowings A41650 Loans and Advances from Victorian General Government Entities
89200 - 89299 Loans - Interest Bearing L Non - Current LiabilitiesNon Current Borrowings Use 41600 for loans from Treasury Corporation Victoria (TCV) A41300 or Other
A41600Australian Currency Borrowings Repayable after 12 Months or Loans and Advances from TCV (Excluding Accrued Interes t)
89300 - 89399 Loans - Other L Non - Current LiabilitiesNon Current Borrowings A41300 or Other
A41600Australian Currency Borrowings Repayable after 12 Months or Loans and Advances from TCV (Excluding Accrued Interes t)
Amended 89400 - 89430 Non - Current Lease Liability L Non - Current LiabilitiesNon Current Borrowings Range reduced 1.7.2009 from 89499 to 89430 A41100 Finance Lease Liability
New 89431 - 89439 Non - Current PPP Liability L Non - Current LiabilitiesNon Current Borrowings Range created on 1.7.2009 for 2009/10 and subsequent years A41100 Finance Lease Liability
Discontinued 89440 - 89499 Non - Current Lease Liability L Non - Current LiabilitiesNon Current Borrowings Discontinued 1.7.2009 Discontinued 1.7.2009

89500 Non-Current - Provision for Employee Entitlements

89501 - 89599 Non-Current - Provision for Employee Entitlements L Non - Current LiabilitiesProv Employee Entitl - Non Current A42400 Other Employee Entitlements Payable After 12 Months
A42250 LSL Payable after 12 Months

90000 Contributed Capital State Government Sector

90001 - 90099 Contributed Capital EQ Equity Contributed Capital Cash injections received should be posted in here A50000 or Contributed
A50110 or A50115
Capitalor A50120 or A50125
90100 - 90199 Capital Other EQ Equity Contributed Capital This account would include settled sums and share holdings in owned entities A50000 Contributed Capital

91000 Restricted Purpose Fund Reserves

91001 - 91099 Reserves - Restricted Funds EQ Equity Restricted Purpose Fund Reserves A55000 General Reserve
92000 Asset Revaluation Reserve
92001 - 92099 Asset Revaluation Reserves - Land EQ Equity Asset Revaluation Reserve Freehold land, crown land & land improvements - revaluations A51000 freehold land, crown land & land improvements - revaluations
92100 - 92199 Asset Revaluation Reserves - Buildings EQ Equity Asset Revaluation Reserve A51300 freehold building - revaluations
92200 - 92299 Asset Revaluation Reserves - Other EQ Equity Asset Revaluation Reserve A55000 General Reserve
93000 Reserves Other
93001 - 93080 Reserves - Other EQ Equity Other Reserves A55000 General Reserve
93081 - 93085 Revaluation Reserve - Available for Sale Financial Assets EQ Equity Other Reserves A55001 General Reserve

94000 Retained Earnings / Accumulated Losses

94001 - 94099 Retained Earnings / Accumulated Losses EQ Equity Retained Earnings A50200 Accumulated Funds
94100 - 94199 Retained Earnings - Opening Balance Adjustment per Accounting Standards EQ Equity Retained Earnings A50200 Accumulated Funds

95000 Transfer To / From Reserves

95001 - 95099 Transfer to / from Reserves EQ Equity Transfer to / from Reserves A50900 Transfer To / From Reserve