A class of non$-$current assets as defined by AASB $116$ is a category of non$-$current assets that:

were all purchased at the same time by the reporting entity.

all have a similar nature or function in the operations of the entity.

are disclosed as a single item without supplementary dissection in the financial report.

all have a similar nature or function in the operations of the entity, and are disclosed as a single item without supplementary dissection in the financial report.