19 Income from State Government

	2011 $000	2010 $000
Appropriation received during the year:
Service appropriations (i)	731,186	695,997

Resources received free of charge (ii)
Determined on the basis of the following estimates provided by agencies:
Landgate	361	1,185
Department of Attorney General	0	12
	361	1,197

Royalties for Regions Fund:
Regional Community Services Account (iii)	1,900	0
	1,900	0

Contribution - other government agencies
Department of Transport - funding for CAT bus replacement and new CAT depot	992	992
Department of State Development - Oakajee port and rail project	0	788
Department of Planning - Mirrabooka bus station	0	2,600
	992	4,380
	734,439	701,574

Service appropriations fund the net cost of services delivered. Appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the depreciation expense for the year and any agreed increase in leave liability during the year.
Assets or services received free of charge or for nominal cost are recognised as revenue at fair value of the assets and/or services that can be reliably measured and which would have been purchased if they were not donated. Contributions of assets or services in the nature of contributions by owners are recognised directly to equity.
This is a sub-fund within the over-arching ‘Royalties for Regions Fund’. The recurrent funds are committed to projects and programs in WA regional areas.