Table 2: A worked example of accounting for the disposal and acquisition of HEW for disposal and Accounting Year 1, SDL Year 1, SDL Year 2, SDL Year 2, SDL Year 3, SDL Year 3, SDL acquisition of HEW Area A Area B Area A Area B Area A Area B SDL 100 100 100 100 100 100 Determine annual permitted take for 100 100 100 100 100 100 the SDL resource unit (10.10)1 Determine actual take for the SDL 100 100 120 82 1403 65 resource unit (10.15) Calculate annual permitted take and – – – – – – annual actual take (6.10; using information from 10.10 and 10.15) Find the difference between actual take 100–100 100–100 100–120 100–82 100–140 100–65 and annual permitted take (compares 10.15 to 10.10) Record credits/debits for the SDL 0 0 18 35 –20 –40 resource unit (6.11)2 Account for disposal and acquisition of No trade in No trade in 20 GL sold in 20 GL sold in Another 20 GL Another 20 GL HEW impacting the SDL resource unit HEW HEW A, 18 GL A, 18 GL sold in A, 17 GL sold in A, 17 GL (10.12(3))3 purchased in B purchased in B purchased in B purchased in B Adjust credits/debits for disposal and 0 0 20 40 –18 –35 acquisition of HEW (6.12 (1)(a)) Adjusted credit/debit 0 0 0 0 0 0 SDL resource unit compliant (6.12) Yes Yes Yes Yes Yes Yes
Table 2: A worked example of accounting for the disposal and acquisition of HEW Accounting for disposal and acquisition of HEW Year 1, SDL Area A Year 1, SDL Area B Year 2, SDL Area A Year 2, SDL Area B Year 3, SDL Area A Year 3, SDL Area B SDL 100 100 100 100 100 100 Determine annual permitted take for the SDL resource unit (10.10)1 100 100 100 100 100 100 Determine actual take for the SDL resource unit (10.15) 100 100 120 82 1403 65 Calculate annual permitted take and annual actual take (6.10; using information from 10.10 and 10.15) – – – – – – Find the difference between actual take and annual permitted take (compares 10.15 to 10.10) 100–100 100–100 100–120 100–82 100–140 100–65 Record credits/debits for the SDL resource unit (6.11)2 0 0 –20 18 –40 35 Account for disposal and acquisition of HEW impacting the SDL resource unit (10.12(3))3 No trade in HEW No trade in HEW 20 GL sold in A, 18 GL purchased in B 20 GL sold in A, 18 GL purchased in B Another 20 GL sold in A, 17 GL purchased in B Another 20 GL sold in A, 17 GL purchased in B Adjust credits/debits for disposal and acquisition of HEW (6.12 (1)(a)) 0 0 20 –18 40 –35 Adjusted credit/debit 0 0 0 0 0 0 SDL resource unit compliant (6.12) Yes Yes Yes Yes Yes Yes
WRP-Handbook-for-Practitioners.docx