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Rehabilitation & Provisions Modelling

Audit-ready provision models that quantify closure, decommissioning, and aftercare liabilities in line with AASB 137. Supporting financial statements, cost recovery, and long-term planning.

Overview

We convert engineering cost estimates into clear financial liability schedules suitable for annual financial statements and cost recovery calculations. Our rehabilitation models account for asset lifecycle stages, capping and closure activities, maintenance obligations, and inflationary effects over extended time horizons. The models are built with transparency and auditability in mind - providing the level of detail needed for internal stakeholders, external auditors, and regulatory reporting. We work closely with engineering consultants to ensure cost estimates reflect current market rates and site conditions.

Key Benefits

  • AASB 137 compliant provision calculations with full audit trail
  • Net Present Cost methodology with adjustable discount rates
  • Integration with engineering cost estimates on a bill-of-quantities basis
  • Clear reconciliation from prior year provisions to current estimates
  • Support for multiple sites with different closure timelines
  • Direct link to cost recovery and pricing models

Rehabilitation Provision Model Demo

Total Nominal Cost

$13.2M

Net Present Cost (Provision)

$7.3M

Demo visualization. Actual models use site-specific engineering estimates and cost schedules.

Typical Deliverables

1
Standalone rehabilitation provision model in Excel
2
Cost build-up templates by site, stage, and activity type
3
Financial reporting outputs aligned to balance sheet requirements
4
Prior year to current year reconciliation
5
Internal position paper with methodology documentation
6
Stakeholder briefing with finance, audit, and operations teams
7
Annual roll-forward support with updated cost estimates
8
Integration with Full Cost Pricing models (where applicable)