The site's Glossary contains more than 500 local government related definitions.


Impairment - Impairment is an accounting term used to describe the situation where an fixed asset's carrying amount is greater than its recoverable amount.

Dam Safety - In Queensland if a dam is classified as "referrable", then it is the dam owners responsibility to ensure the dam's safety. A referrable dam is defined as one that would, in the event of failure, put two or more persons at risk.

SAMI Seal - A SAMI Seal is a type of sprayed seal. SAMI is an acronym for Strain Alleviating Membrane Interlayer.

Intangible Asset - An intangible asset is as an identifiable non-monetary asset without physical substance. Intangible assets are sometimes referred to as simple intangibles.

Building - A building is any man-made structure used or intended for supporting or sheltering any use or continuous occupancy.

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