XML 114 R53.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Property, plant and equipment (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2018
Text block1 [abstract] |
Summary of Property, Plant and Equipment |
|  | Land and buildings |  |  | Plant and equipment |  |  | Other mineral assets |  |  | Assets under construction |  |  | Exploration and evaluation |  |  | Total |
|  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |  |  | US$M |
Net book value – 30 June 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 8,547 |  |  |  | 49,427 |  |  |  | 15,557 |  |  |  | 5,536 |  |  |  | 1,430 |  |  |  | 80,497 |
Additions (1)(2) |  |  | (20 | ) |  |  | 110 |  |  |  | 873 |  |  |  | 5,423 |  |  |  | 258 |  |  |  | 6,644 |
Depreciation for the year |  |  | (548 | ) |  |  | (6,467 | ) |  |  | (730 | ) |  |  | – |  |  |  | – |  |  |  | (7,745 | )
Impairments, net of reversals (3) |  |  | (9 | ) |  |  | (507 | ) |  |  | (260 | ) |  |  | – |  |  |  | (62 | ) |  |  | (838 | )
Disposals |  |  | (7 | ) |  |  | (26 | ) |  |  | (36 | ) |  |  | (1 | ) |  |  | (9 | ) |  |  | (79 | )
Transferred to assets held for sale |  |  | (21 | ) |  |  | (4,426 | ) |  |  | (5,563 | ) |  |  | (662 | ) |  |  | – |  |  |  | (10,672 | )
Exchange variations taken to reserve |  |  | – |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 1 |
Transfers and other movements |  |  | 210 |  |  |  | 2,773 |  |  |  | (867 | ) |  |  | (2,742 | ) |  |  | – |  |  |  | (626 | )
At the end of the financial year |  |  | 8,152 |  |  |  | 40,885 |  |  |  | 8,974 |  |  |  | 7,554 |  |  |  | 1,617 |  |  |  | 67,182 |
– Cost |  |  | 12,525 |  |  |  | 91,037 |  |  |  | 13,212 |  |  |  | 7,554 |  |  |  | 2,400 |  |  |  | 126,728 |
– Accumulated depreciation and impairments |  |  | (4,373 | ) |  |  | (50,152 | ) |  |  | (4,238 | ) |  |  | – |  |  |  | (783 | ) |  |  | (59,546 | )
Net book value – 30 June 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
At the beginning of the financial year |  |  | 9,005 |  |  |  | 47,766 |  |  |  | 15,942 |  |  |  | 9,561 |  |  |  | 1,701 |  |  |  | 83,975 |
Additions (1)(2) |  |  | – |  |  |  | 809 |  |  |  | 416 |  |  |  | 3,773 |  |  |  | 314 |  |  |  | 5,312 |
Depreciation for the year |  |  | (552 | ) |  |  | (6,419 | ) |  |  | (765 | ) |  |  | – |  |  |  | – |  |  |  | (7,736 | )
Impairments, net of reversals |  |  | (8 | ) |  |  | (83 | ) |  |  | – |  |  |  | – |  |  |  | (69 | ) |  |  | (160 | )
Disposals |  |  | (27 | ) |  |  | (56 | ) |  |  | (25 | ) |  |  | (1 | ) |  |  | (152 | ) |  |  | (261 | )
Divestment and demerger of subsidiaries and operations |  |  | (47 | ) |  |  | (105 | ) |  |  | – |  |  |  | (42 | ) |  |  | – |  |  |  | (194 | )
Exchange variations taken to reserve |  |  | – |  |  |  | – |  |  |  | (1 | ) |  |  | – |  |  |  | – |  |  |  | (1 | )
Transfers and other movements |  |  | 176 |  |  |  | 7,515 |  |  |  | (10 | ) |  |  | (7,755 | ) |  |  | (364 | ) |  |  | (438 | )
At the end of the financial year |  |  | 8,547 |  |  |  | 49,427 |  |  |  | 15,557 |  |  |  | 5,536 |  |  |  | 1,430 |  |  |  | 80,497 |
– Cost |  |  | 12,387 |  |  |  | 106,332 |  |  |  | 31,196 |  |  |  | 5,538 |  |  |  | 2,213 |  |  |  | 157,666 |
– Accumulated depreciation and impairments |  |  | (3,840 | ) |  |  | (56,905 | ) |  |  | (15,639 | ) |  |  | (2 | ) |  |  | (783 | ) |  |  | (77,169 | )
(1) | Includes net foreign exchange gains/(losses) related to the closure and rehabilitation provisions. Refer to note 13 ‘Closure and rehabilitation provisions’.
(2) | Property, plant and equipment of US$3 million (2017: US$593 million; 2016: US$ nil) was acquired under finance lease. This is a non-cashinvesting transaction that has been excluded from the Consolidated Cash Flow Statement.
(3) | Includes impairment charges related to Onshore US assets of US$520 million (2017: US$ nil). Refer to note 26 ‘Discontinued operations’.
Summary of Principal Depreciation Methods and Rates Applied to Major Asset Categories | The table below summarises the principal depreciation methods and rates applied to major asset categories by the Group.
Category |  | Buildings |  | Plant and equipment |  | Mineral rights and petroleum interests |  | Capitalised exploration, evaluation and development expenditure
Typical depreciation methodology |  | SL |  | SL |  | UoP |  | UoP
Depreciation rate |  | 25-50 years |  | 3-30 years |  | Based on the rate of depletion of reserves |  | Based on the rate of depletion of reserves

X
- Definition Disclosure of depreciation method for property plant and equipment and useful life. + References No definition available. + Details
Name: | bhp_DisclosureOfDepreciationMethodForPropertyPlantAndEquipmentAndUsefulLifeExplanatory
Namespace Prefix: | bhp_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block. + References No definition available. + Details
Name: | bhp_TextBlock1Abstract
Namespace Prefix: | bhp_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2017-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=para_73&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration