The appendices to the annual report provide detailed information tables on staffing and other matters relevant to the Commission’s business

Appendix B: Financial statements

Note 4. Expenses

AUSTRALIAN PUBLIC SERVICE COMMISSION NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS for the year ended 30 June 2008
	2008 $´000	2007 $´000
For full disclosure on the impairment of financial assets see note 15b.
4a Employee benefits
Wages and salaries	15,852	14,354
Superannuation – defined contribution plans	3,042	2,669
Leave and other entitlements	1,784	2,089
Separation and redundancies	260	25
Other employee expenses	334	271
Total employee benefits	21,272	19,408
4b Suppliers
Provision of goods from related entities	8	6
Provision of goods from external entities	961	1,207
Rendering of services from related entities	818	1,124
Rendering of services from external entities	12,421	12,031
Operating lease rentals[3]	3,007	2,150
Worker compensation premiums	128	168
Total supplier expenses	17,343	16,686
4c Depreciation and amortisation
Depreciation:
Buildings	308	344
Infrastructure, plant and equipment	450	255
*Total depreciation*	758	599
Amortisation:
Computer software	153	45
Intellectual property	291	253
Assets held under finance lease	276	381
*Total amortisation*	720	679
Total depreciation and amortisation	1,478	1,278
4d Finance costs
Finance leases	28	34
Unwinding of discount on make good provision	8	13
*Total finance costs*	36	47
4e Write-down and impairment of assets
Impairment of financial assets
Impairment on goods and services receivable*	2	-
Non-financial assets
Infrastructure, plant and equipment – write-off on disposal	-	-
Total write-down and impairment of assets	2	-

Notes

Appendices