Casual employees
This item refers to employees not entitled to take paid leave.
Depreciation and amortisation
Depreciation and amortisation are financial charges made in the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period.
Employees
This item includes working directors, and other employees working for a business during the last pay period in June. Employees absent on paid or prepaid leave are included. This item excludes working proprietors and partners of unincorporated businesses.
Employment at end June
This item includes working proprietors and partners, working directors, and other employees working for a business during the last pay period ending in June2000. Employees absent on paid or prepaid leave are included.
Hire services income
This item refers to income generated from various types of hire services, for example access equipment, cranes, scaffolding etc in the plant hire industry, and televisions, furniture, whitegoods and recreation equipment etc in the personal and household goods hiring industry.
Labour costs
This item includes wages and salaries, employer contributions to superannuation funds, workers’ compensation costs, fringe benefits tax and payroll tax .
Operating profit before tax
This item refers to a measure of profit before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owners (e.g. dividends paid).
Operating profit margin
This item refers to the percentage of sales of goods and services available as operating profit (operating profit before tax times 100 divided by sales of goods and services).
Other income
This item includes cartage and set-up income, net profit from sale of ex-hire goods and equipment, other sales of goods, training income and interest income. It excludes extraordinary profit (loss), i.e. not associated with the normal operations of businesses and of a non-recurring nature.
Other expenses
This item includes renting of premises, advertising, marketing and promotion expenses, repair and maintenance expenses, purchases of goods for re-sale, water rates; freight and cartage expenses; postal, mail and courier services; bank charges other than interest; motor vehicle running expenses (including compulsory third party insurance premiums); audit and other accounting expenses; legal expenses; paper, printing and stationary expenses; training; travel expenses; and security.
Permanent part-time employees
This item refers to permanent employees who work less than 35 hours per week and were entitled to paid leave.
Permanent full-time employees
This item refers to permanent employees who work 35 hours per week or more and were entitled to paid leave.
Rehire/subhire expenses
This item refers to the expense incurred when a business hires goods from another business on behalf of a customer.
Working proprietors and partners
This item includes working proprietors and partners who own/operate their own business in a profession or trade ( a sole proprietorship ) or, along with one or more partners, operate a partnership. Working proprietors and working partners as owners are not considered to be employees of the business.
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