Annual Report 2004–05

Notes to and forming part of the Financial Statements

Note 5: Operating Expenses

	2005 $’000	2004 $’000
Note 5: Operating Expenses
Note 5A: Employee Expenses
Wages and Salary	9,159	9,842
Superannuation	1,835	1,842
Leave and other entitlements	1,308	1,866
Separation and redundancies	150	143
Other employee expenses	127	171
Total employee benefits expense	12,579	13,864
Worker compensation premiums	135	294
Total employee expenses	12,714	14,158
Note 5B: Supplier Expenses
Goods from related entities	286	20
Goods from external entities	1,578	986
Services from related entities	396	2,812
Services from external entities	2,183	9,333
Resources received free of charge	3,973	4,820
Total supplier expenses	8,416	17,971
Note 5C: Depreciation and Amortisation
Depreciation
Infrastructure, plant and equipment	1,082	3,410
Amortisation
Intangibles - Computer Software	92	205
Total depreciation and amortisation	1,174	3,615
The aggregate amounts of depreciation or amortisation expensed during the reporting period for each class of depreciable asset are as follows:
Plant and equipment	211	196
Computer equipment	400	553
Furniture and fittings	357	356
Office machines and equipment	114	205
Security infrastructure	-	2,100
Intangibles	92	205
Total depreciation and amortisation	1,174	3,615
No depreciation or amortisation was allocated to the carrying amounts of other assets.

	2005 $’000	2004 $’000
Note 5D: Write Down of Assets
Non-Financial assets
Plant & equipment - revaluation decrement	184	328
Inventory - recoverable amount write downs *	32	-
Total write-down of assets	216	328
* Certain inventory items became obsolete and surplus to requirements. The recoverable amount of these inventory items was determined as its net selling price, which was nil, as there is no active market for the inventory.