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Appendix 17: Type of averaging method used for calculating average values

Use Appendix 17 to find the type of averaging method used for calculating 'average values' codes.

Last updated 3 June 2025

Table: Type of averaging method used for calculating 'average values'

Code

Averaging method used

1

Opening and closing balances method under section 820-635

2

3 measurement days method under section 820-640

3

Frequent measurement (quarterly) method under subsection 820-645(2)

4

Frequent measurement (regular intervals) method under subsection 820-645(4)

Continue to: Appendix 18: Reason for choosing the third party debt test

Return to: Appendixes for the IDS


QC104824