sch.5B-sec.28Accounting disclosure notes for capital replacement fund, maintenance reserve fund and general services charges fund

### sch.5B-sec.28 Accounting disclosure notes for capital replacement fund, maintenance reserve fund and general services charges fund A quarterly statement must include the following accounting disclosure notes for each of the capital replacement fund, maintenance reserve fund and general services charges fund— for each line item of expenditure of the fund that is material expenditure and is made up of more than 1 expense type—a note stating the breakdown, purpose and amounts of expense types forming part of the line item (to the extent not otherwise separately disclosed in the quarterly statement); if a line item of expenditure of the fund includes a shared expense—a note stating— the other entities, types of entities or purposes for which the expense is expected to be incurred; and the method used to calculate the portion of the shared expense to be paid from the fund. if no amounts are paid into or from the fund—an explanation of why no amounts are paid into or from the fund. The statement must also include, for each amount paid into the capital replacement fund under section 94 (1) (a) of the Act , an accounting disclosure note stating particulars of the payment. (sch.5B-sec.28-ssec.1) A quarterly statement must include the following accounting disclosure notes for each of the capital replacement fund, maintenance reserve fund and general services charges fund— for each line item of expenditure of the fund that is material expenditure and is made up of more than 1 expense type—a note stating the breakdown, purpose and amounts of expense types forming part of the line item (to the extent not otherwise separately disclosed in the quarterly statement); if a line item of expenditure of the fund includes a shared expense—a note stating— the other entities, types of entities or purposes for which the expense is expected to be incurred; and the method used to calculate the portion of the shared expense to be paid from the fund. if no amounts are paid into or from the fund—an explanation of why no amounts are paid into or from the fund. (sch.5B-sec.28-ssec.2) The statement must also include, for each amount paid into the capital replacement fund under section 94 (1) (a) of the Act , an accounting disclosure note stating particulars of the payment. - (a) for each line item of expenditure of the fund that is material expenditure and is made up of more than 1 expense type—a note stating the breakdown, purpose and amounts of expense types forming part of the line item (to the extent not otherwise separately disclosed in the quarterly statement); - (b) if a line item of expenditure of the fund includes a shared expense—a note stating— (i) the other entities, types of entities or purposes for which the expense is expected to be incurred; and (ii) the method used to calculate the portion of the shared expense to be paid from the fund. - (i) the other entities, types of entities or purposes for which the expense is expected to be incurred; and - (ii) the method used to calculate the portion of the shared expense to be paid from the fund. - (c) if no amounts are paid into or from the fund—an explanation of why no amounts are paid into or from the fund. - (i) the other entities, types of entities or purposes for which the expense is expected to be incurred; and - (ii) the method used to calculate the portion of the shared expense to be paid from the fund.