Less Accumulated Depreciation & Impairment (321,106) (315,160) - 5,947 Total Plant & Equipment 10,307 24,169 2016 2015 $ $ 10. Trade and Other Payables Current payables 12,182 19,578 Other payables 236,373 123,575 Total Trade and Other Payables 248,555 143,152 These notes form part of the financial statements 2016 2015 $ $ 11. Provisions Current Liability for annual 46,196 66,470 Non-current Provision for Long Service 46,530 105,194 Total Provisions 92,726 171,664 Provision for Long-term Employee Benefits A provision has been recognised for employee entitlements relating to long service leave. The measurement and recognition criteria relating to employee benefits have been included in Note 1 to this report. 2016 2015 $ $ 12. Reserves Capital Redemption Reserve 448,100 448,100 448,100 448,100 Capital Redemption Reserve Upon disposal of revalued assets, any related revaluation increment standing to the credit of the revaluation reserve is transferred to the capital redemption reserve.
Less Accumulated Depreciation & Impairment (321,106) (315,160) - 5,947 Total Plant & Equipment 10,307 24,169 10. Trade and Other Payables 2016 $ 2015 $ Current payables 12,182 19,578 Other payables 236,373 123,575 Total Trade and Other Payables 248,555 143,152 These notes form part of the financial statements 11. Provisions 2016 $ 2015 $ Current Liability for annual 46,196 66,470 Non-current Provision for Long Service 46,530 105,194 Total Provisions 92,726 171,664 Provision for Long-term Employee Benefits A provision has been recognised for employee entitlements relating to long service leave. The measurement and recognition criteria relating to employee benefits have been included in Note 1 to this report. 12. Reserves 2016 $ 2015 $ Capital Redemption Reserve 448,100 448,100 448,100 448,100 Capital Redemption Reserve Upon disposal of revalued assets, any related revaluation increment standing to the credit of the revaluation reserve is transferred to the capital redemption reserve.