This Treasury guidance material has been re-located on the Treasury's website or superseded.
Its new location, or the location of the most appropriate equivalent guidance, is: http://www.treasury.govt.nz/publications/guidance/reporting/costcapital.
Consider using the persistent URL for this document - http://purl.oclc.org/nzt/g-cc - if you need to maintain a link to this document. The persistent URL will redirect you automatically if its location on the Treasury website changes in future.
Refer to Guidance and Instructions for an overview of Treasury guidance on the New Zealand public sector performance and financial management system.