Rockhampton's average annual rainfall is a little over 800mm. Rainfall averages suggest a distinct wet and dry season, with the wet generally December to March and the dry June to September. Typical daytime temperature ranges are 32 max 22 min in the summer /wet season and 23 max 9 min in the winter/dry season. The prevailing winds are predominately southeast but during spring and summer late afternoon northeast sea breezes give some relief from the higher temperatures.
Definition. The residual value of an asset or property can be simply explained as the worth of an asset at the end of its lease period or useful life. It is one of the major and significant elements of leasing calculus.he residual value of an asset or property can be simply explained as the worth of an asset at the end of its lease period or useful life.
Account for disposals of plant assets. When plant assets are disposed of, depreciation should be recorded to the date of disposal. The cost is then removed from the asset account and the total recorded depreciation is removed from the accumulated depreciation account.lant assets are long-lived assets acquired for use in the business and not for resale to customers. The matching principle of accounting requires that we include in the plant and equipment accounts those costs that will provide services over a period of years.