Australian Public Service Commission
Notes to and forming part of the financial statements

for the year ended 30 June 2005

Note 5: Operating expenses

	2005 $’000	2004 $’000
5a Employee expenses
Wages and salary	11,811	11,258
Superannuation	2,219	2,140
Leave and other entitlements	1,678	1,197
Separation and redundancies	169	72
Other employee expenses	222	267
Total employee benefits expense	16,099	14,934
Worker compensation premiums and claims	90	127
Total employee expenses	16,189	15,061
5b Supplier expenses
Goods from related entities	7	21
Goods from external entities	1,440	1,514
Services from related entities	685	656
Services from external entities	9,679	9,594
Operating lease rentals¹	2,626	2,241
Total supplier expenses	14,437	14,026
5c Depreciation and amortisation
Depreciation
Buildings	302	158
Property, plant and equipment	199	214
Total depreciation	501	372
Amortisation
Intangibles	278	284
Leased assets	349	277
Total amortisation	627	561
Total depreciation and amortisation	1,128	933
The aggregate amounts of depreciation or amortisation expensed during the reporting period for each class of depreciable asset are as follows:
Leasehold improvements	302	158
Plant and equipment	548	491
Intangibles	278	284
Total depreciation and amortisation	1,128	933
5d Write-down of assets
Financial assets
Bad and doubtful debts	(8)	12
Non-financial assets
Infrastructure, plant and equipment – write-off on disposal	16	2
Total write-down of assets	8	14

No depreciation or amortisation was allocated to the carrying amounts of other assets

1 These comprise minimum lease payments only.