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

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