Managment Expenses

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General PHIAC Circulars

ANNUAL REPORT TO PARLIAMENT - FINANCIAL YEAR ENDING 30 JUNE 1999

Circular No 91

NOTES ON CATEGORISATION OF MANAGEMENT EXPENSES

(The following notes are for guidance only and should not be forwarded to PHIAC)

Note 1 - Commission
  • Agents' commissions
  • Payroll deduction fees
  • Other
Note 2 - Computer costs (recurrent costs other than depreciation)
  • Bureau charges
  • Consumables
  • Lease payments
  • Repairs and maintenance
  • Software licences
  • User group fees
  • Other
Note 3 - Depreciation and amortisation
  • Buildings
  • Computer software and hardware
  • Fittings
  • Motor vehicles
  • Office furniture and equipment
  • Other
Note 4 - Financial charges and taxes
  • B.A.D. tax
  • Bank fees
  • F.I.D.
  • Overdraft fees and charges
  • Stamp duties
  • Other
Note 5 - Labour costs
  • Directors' expenses
  • Directors' fees
  • Fringe benefits tax on labour costs
  • Honorarium
  • Payroll tax
  • Provision adjustment - Annual Leave
  • Provision adjustment - Long Service Leave
  • Salaries and wages
  • Staff amenities
  • Staff discounts and concessions
  • Staff recruitment
  • Staff training
  • Staff uniforms
  • Staff welfare
  • Superannuation
  • Workers' compensation insurance
  • Other
Note 6 - Management fees / share of corporate overheads
  • Management fees
  • Share of corporate overhead
  • Other
Note 7 - Postage and telephone
  • Postage
  • Telephone
  • Freight
  • Courier charges
  • Other
Note 8 - Printing and stationery
  • Printing
  • Stationery
  • Other
Note 9 - Rental and property expenses
  • Body corporate fees
  • Cleaning
  • Electricity
  • Gardening
  • Heating
  • Lease costs
  • Pest control
  • Property management
  • Rates and land tax
  • Repairs and maintenance
  • Security
  • Waste removal
  • Other
Note 1 0 - Research, advertising and publicity
  • Advertising
  • Market research
  • Marketing
  • Promotion
  • Public relations
  • Signage
  • Sponsorship
  • Other
Note 11 - Other expenses
  • Accounting fees
  • Affiliation/membership fees
  • Audit fees
  • Conference fees
  • Insurances
  • Interest paid (other than bank interest)
  • Legal expenses
  • Motor vehicle expenses
  • Subscriptions and publications
  • Travel and accommodation expenses
  • Other expenses

 

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