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v3.23.1

Non-Current Assets - Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2022
Non-Current Assets - Property, Plant and Equipment [Abstract] |
Non-current assets - property, plant and equipment | Note 13. Non-current assets - property, plant and equipment, net
|  | Consolidated |  |  | Consolidated |
|  | 2022 |  |  | 2021 |  |  | 2022 |
|  | AUD$ |  |  | AUD$ |  |  | $ |
Computer equipment - at cost |  |  | 275,582 |  |  |  | 253,564 |  |  |  | 187,216 |
Less: Accumulated depreciation |  |  | (242,159 | ) |  |  | (220,715 | ) |  |  | (164,510 | )
|  |  | 33,423 |  |  |  | 32,849 |  |  |  | 22,706 |
Office furniture and equipment - at cost |  |  | 131,728 |  |  |  | 129,538 |  |  |  | 89,489 |
Less: Accumulated depreciation |  |  | (41,818 | ) |  |  | (28,956 | ) |  |  | (28,409 | )
|  |  | 89,910 |  |  |  | 100,582 |  |  |  | 61,080 |
Machinery and equipment - at cost |  |  | 85,309 |  |  |  | 82,889 |  |  |  | 57,955 |
Less: Accumulated depreciation |  |  | (72,764 | ) |  |  | (63,749 | ) |  |  | (49,432 | )
|  |  | 12,545 |  |  |  | 19,140 |  |  |  | 8,523 |
|  |  | 135,878 |  |  |  | 152,571 |  |  |  | 92,309 |
Reconciliations Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:
|  | Computer |  |  | Office furniture and |  |  | Machinery and |  |  |  |  |  |  |
|  | equipment |  |  | equipment |  |  | equipment |  |  | Total |  |  | Total |
Consolidated |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | AUD$ |  |  | $ |
Balance at 1 January 2021 |  |  | 12,141 |  |  |  | 106,573 |  |  |  | 24,769 |  |  |  | 143,483 |  |  |  |  |
Additions |  |  | 30,091 |  |  |  | 443 |  |  |  | - |  |  |  | 30,534 |  |  |  |  |
Depreciation expense |  |  | (9,383 | ) |  |  | (6,434 | ) |  |  | (5,629 | ) |  |  | (21,446 | ) |  |  |  |
Balance at 31 December 2021 |  |  | 32,849 |  |  |  | 100,582 |  |  |  | 19,140 |  |  |  | 152,571 |  |  |  |  |
Additions |  |  | 22,018 |  |  |  | 2,190 |  |  |  | 2,420 |  |  |  | 26,628 |  |  |  | 18,090 |
Depreciation expense |  |  | (21,444 | ) |  |  | (12,862 | ) |  |  | (9,015 | ) |  |  | (43,321 | ) |  |  | (29,430 | )
Balance at 31 December 2022 |  |  | 33,423 |  |  |  | 89,910 |  |  |  | 12,545 |  |  |  | 135,878 |  |  |  | 92,309 |
Accounting policy for property, plant and equipment Plant and equipment are stated at historical cost less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items. Depreciation is calculated on a straight-line basis to write off the net cost of each item of property, plant and equipment (excluding land) over their expected useful lives as follows:
Computer equipment | 3 years
Machinery and equipment | 6-7 years
Office furniture and equipment | 10-14 years
The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each reporting date. An item of property, plant and equipment is derecognised upon disposal or when there is no future economic benefit to the company. Gains and losses between the carrying amount and the disposal proceeds are taken to profit or loss.

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