non-operating appropriation

Sometimes called 'capital' costs, these are appropriations included in the even numbered Appropriation Acts (for example, Appropriation Act (No. 2 or 4), which deal with appropriations other than those for the ordinary annual services of the government), and include:

'equity injections', which are provided to entities to, for example, to enable investment in assets to facilitate departmental activities

a 'collection development acquisition budget' (CDAB) for Designated Collecting Institutions (such as the National Gallery of Australia) to purchase heritage and cultural assets

administered assets and liabilities appropriations, which provide funding for acquiring new administered assets, enhancing existing administered assets and discharging administered liabilities relating to activities administered by entities on behalf of the government.

Related glossary terms: 

Last updated: 13 January 2016