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8686.0 - Sports and Physical Recreation Services, Australia, 2004-05  
Latest ISSUE Released at 11:30 AM (CANBERRA TIME) 29/08/2006   
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GLOSSARY

Admissions to sporting events


Income from admissions is the revenue received, or takings, from admission of spectators to a sports venue or event.


Advertising income


This item includes income received by a business/organisation for promotional and publicity campaigns aimed at bringing the activities of the business/organisation to the attention of consumers for the purpose of increasing sales.


Advertising, marketing and promotion expenses


Advertising expenses include all costs incurred by the business/organisation for promotional and publicity campaigns aimed at bringing the activities and services of the business/organisation to the attention of consumers for the purpose of increasing sales. Marketing expenses are the costs incurred in the long-range promotion of the business/organisation and its goods or services. Promotion expenses are those costs associated with generating public awareness of the business/organisation and/or its products.


Average annual percentage change


A percentage change, p, from 2000-01 to 2004-05 is converted into an average annual


change, a, as follows:


a = (1 + p)1/4 - 1


The average annual percentage change is not an arithmetic average of the actual


percentage changes from year to year. It is labelled the 'average' change because if any


value increases by a% every year for four years, then at the end of the four years it will


have grown by a total p%.


Capital cities and suburbs


Capital cities and suburbs are the metropolitan areas of Sydney, Melbourne, Brisbane, Adelaide, Perth, Hobart, Canberra and Darwin.


Capitalised expenditure


This data item covers expenditure on both produced fixed tangible assets and produced intangible assets.


Casual employees


This item refers to employees who are not entitled to take paid leave.


Casual playing fees


This item includes green fees and income from hire of equipment when charged as part of the playing fee. It excludes membership fees.


Commissions from Keno


This item includes commissions received by businesses/organisations acting as agents for the sale of Keno products.


Commissions from on-course totalisator/TAB


This item includes commissions received by businesses/organisations acting as agents for the sale of TAB products.


Commission/venue share from poker/gaming machines


This item includes income received by businesses/organisations for the operation of poker/gaming machines on their premises. Businesses/organisations receiving this commission are located in Victoria and Tasmania where the clubs, pubs, taverns or bars do not own the machines operated on their premises.


Contract payments to professional sportspersons


This expense item refers to payments made to a person in the return for the provision of sports related services. This item includes payments made to sportspersons by commission without a retainer.


Depreciation and amortisation


This item refers to regularly recurring 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. Depreciation generally refers to physical (tangible) non-current assets, and amortisation generally refers to intangible non-current assets.


Electricity, gas and water charges


These charges relate to the consumption of electricity, gas and/or water during the normal operations of the business/organisation.


Employees


This item represents all employees on the payroll for the last pay period ending in June 2005. Employees absent on paid or prepaid leave are included. Subcontractors and persons solely paid by commission without a retainer are excluded.


Employer contributions to superannuation funds


This item represents the cost of the employer's contributions during the reference period, made on behalf of employees, including salary sacrificed amounts.


Employment at end June


This item represents all working proprietors and partners and employees on the payroll of the business during the last pay period ending in June 2005. Permanent, temporary and casual employees and employees absent on paid or prepaid leave are included. Non-salaried directors, self-employed persons such as consultants and contractors, persons paid by commission only and volunteers are excluded.


Float charges


This item refers to the charges for transporting horses and dogs, usually to race meetings.


For profit businesses


This item refers to businesses which operate with the intention of returning profits to either the owners and/or shareholders of the business.


Fringe benefits tax


Fringe benefits tax is payable by employers when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associated employees) in connection with their employment.


Gambling income


This item refers to income from poker/gaming machines, TAB and Keno commissions.


Gambling taxes/levies


This expense item includes all gambling taxes/levies paid to the government and funds transferred to government bodies.


Gate takings/admissions


Income from gate takings/admissions refers to the revenue received, or takings, from the admission of spectators to a venue or sports event. It also includes takings from the sale of season tickets.


Government funding


This item refers to project or program payments made by federal, state/territory or local government in the form of operational funds for ongoing operations and capital funds to purchase or improve equipment or property. It also includes council reimbursements.


Grants, distributions and affiliation fees (expense)


This item includes payments to in-house groups or clubs, affiliated sporting clubs, community groups in clubs and associations and peak bodies. It excludes sponsorship expenses and donations.


Horse breaking/farrier expenses


This item refers to the costs associated with breaking in and shoeing horses.


Income from other gambling activity


This item refers to income, net of payouts to players, from any gambling activity not separately specified.


Income from poker/gaming machines


This item includes takings (net of payouts to players) from poker/gaming machines in venues in all states/territories except Victoria and Tasmania. For businesses/organisations in Victoria and Tasmania, this item refers to venue share/commission from poker/gaming machines.


Industry value added


Industry value added (IVA) represents the value added by an industry to the intermediate inputs used by the industry. IVA is the measure of the contribution by businesses/organisations, in the selected industry, to gross domestic product.


The derivation of IVA for market producers is as follows:


sales and service income


plus funding from federal, state and/or local government for operational costs


plus capital work done for own use


plus closing inventories


less opening inventories


less intermediate input expenses


less capitalised purchases


equals IVA.


Wage and salary expenses and most other labour costs are not taken into account in its


calculation and nor are most insurance premiums, interest expenses or depreciation and


a number of lesser expenses including bad debts, computer software expensed and state


gambling taxes.


The derivation of IVA for non-market producers is as follows:


labour costs


plus depreciation


plus land tax


plus capital work done for own use


less capitalised purchases


equals IVA.


However, it should be noted that IVA is not a measure of operating profit before tax.


Insurance premiums


Insurance premiums are expenses incurred by a business/organisation in respect of different types of insurance policies but excluding workers' compensation and compulsory third party motor vehicle insurance.


Interest expenses


These are outflows of funds related to the cost of borrowing money.


Interest income


This item represents income earned through the lending out of funds owned by the business/organisation.


Labour costs


These include staff related costs such as wages and salaries (including moneys paid directly to freelancers via the payroll), fringe benefits tax and payroll tax, employer contributions to superannuation funds, workers' compensation premiums, and provision expenses for employee entitlements.


Land tax and land rates


Land tax is an annual tax assessed to the owner of the land. Land rates are annual charges levied by local government for the provision of local government services. This is a combination of these two items.


Motor vehicle running expenses


This item refers to the costs incurred using 'on-road' motor vehicles owned by the business/organisation for business purposes. It excludes optional third party and comprehensive motor vehicle insurance premiums which are reported under Insurance premiums.


Net industry and TAB distributions received


This item refers to the industry and TAB distributions received by racing clubs and authorities/boards, net of amounts redistributed.


Nomination, acceptance and scratching fees (income)


This item includes the nomination, acceptance, non-acceptance fees, drivers’ fees and barrier trial fees received by racing clubs.


Nomination and acceptance fees (expenses)


This item includes the nomination and acceptance fees paid by horse and dog trainers.


Not for profit organisations


Not for profit organisations are legal or social entities (formed for the purpose of producing goods or services) whose status does not permit them to be a source of income, profit or financial gain for the individuals or organisations that establish, control or finance them.


Operating profit/surplus before tax


This item is a measure of profit/surplus (or loss/deficit) during the reference period, taken before extraordinary items are brought to account and prior to the deduction of income tax and appropriations to owners (i.e. dividends paid, drawings). It is derived by subtracting total expenses from total income, and adding the difference between closing inventory and opening inventory for the period.


Operating profit/surplus margin


This represents the percentage of businesses' and organisations' sales of goods and services which becomes profit/surplus after all operating expenses have been deducted. It is derived by expressing total operating profit/surplus before tax as a percentage of total sales of goods and services.


Other contract, subcontract and commission expenses


This item includes payments to other businesses/organisations and self-employed persons for work done or sales made on a contract or commission basis and not elsewhere covered.


Other grants, distributions and affiliation fees (income)


This item includes affiliation fees received from related sporting clubs and organisations, payments from peak bodies and funding from international, national or state sporting bodies. It excludes funding from government, sponsorship and donations.


Other membership fees


This item includes income derived from membership fees other than for a sports club or venue.


Other rent, leasing and hiring expenses


This item refers to rent, leasing and hiring expenses other than for sporting venues, facilities and equipment, or track, stable and kennel rentals. It includes rent, leasing and hiring of motor vehicles, office equipment and amusement machines.


Other sales of goods


This item includes income from the sale of clothing, publications and sports equipment, as well as royalties received from the sale of merchandise. It excludes commissions/concessions received from merchandise outlets operated by other businesses/organisations.


Other services income


This item includes income from catering and other commissions/concessions, contract or subcontract services (such as management fees) and consulting services.


Payments for broadcasting


This item represents payments to radio and television businesses/organisation for the broadcasting of sporting events.


Payments to employment agencies for staff


This item includes payment to employment agencies for procuring the services of staff. This is commonly a temporary contract between the client and the employment agency.


Payroll tax


Payroll tax is a tax levied by state and territory governments upon the amount of wages and salaries paid by a business/organisation.


Permanent full-time employees


This item refers to permanent employees who work 35 hours or more per week and were entitled to paid leave.


Permanent part-time employees


This item refers to permanent employees who work less than 35 hours per week and were entitled to paid leave.


Poker/gaming machine taxes and levies


This expense item includes all taxes/levies paid to the government and funds transferred to government bodies in accordance with gambling regulations. These taxes and levies are paid by the owners of the poker/gaming machines and other gambling facilities.


Prizemoney and trophy expenses


This item refers to the expense associated with the paying of prizemoney and trophies.


Purchases


This includes purchases of liquor and other beverages, foodstuffs for use in preparing meals and takeaway food, merchandise/goods for resale and other non-capitalised purchases.


Rent, leasing and hiring expenses


Rent, leasing and hiring expenses are the costs for the rent, leasing (excluding finance leases) and hiring of land, buildings and other structures, sports venues, facilities and equipment, vehicles, machinery and any other property from other businesses/organisations or individuals.


Rent, leasing and hiring income


Rent, leasing and hiring income is revenue derived from the renting, leasing or hiring of assets such as sports equipment, stables and kennels, land, buildings, vehicles or machinery to other businesses/organisations or individuals.


Repair and maintenance expenses


This item includes costs associated with work undertaken on plant and machinery etc. to maintain normal business/organisation operations.


Sale of liquor and other beverages


This item includes takings from beer, wine, spirits, and other beverages sold for the consumption on the premises with or without meals, and for consumption off the premises.


Sponsorship expenses


Sponsorship expenses are the costs incurred in the public support/promotion of sports activities.


Sponsorship, fundraising and donations income


This item includes income received from sponsors either on a financial or on a value-in-kind basis. The item also includes donations and bequests received and income from other fundraising sources such as raffles.


Sports membership and competition fees


This item refers to the amount received in respect of participants and players’ fees, competition fees and memberships to sports clubs or venues.


Takings from accommodation


This item refers to income received from the provision of short-term accommodation. All takings from meals are excluded, including the meals component where meals and accommodation are a combined charge.


Takings from meals and food sales


This item includes the total income derived from the provision of bistro/restaurant services and snack bars owned and operated by the business/organisation.


Telecommunication services expenses


This item refers to all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. It includes the cost of leased lines for computer and Internet services, but excludes installation costs and the cost of leasing telecommunication equipment.


Television and other broadcasting rights income


This item refers to the amount directly received by the business/organisation from television and radio businesses in return for the rights to broadcast sporting events.


Travelling, accommodation and entertainment expenses


This item refers to the costs of transport and accommodation for staff which are incurred when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred by a business for the provision of entertainment activities.


Veterinary expenses


This item includes all veterinary expenses paid by the business/organisation.


Volunteers


This item refers to people who provide assistance, in the form of time, labour and/or skills, and receive no payment, either monetary or in kind, in return.


Wages and salaries


This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the business/organisation. It includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer, are excluded.


Workers’ compensation costs


Workers' compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.


Working proprietors and partners of unincorporated businesses


A working proprietor operates his or her own business (a sole proprietorship), while a partner, along with one or more other partners, operates a partnership. Working proprietors and partners are the owners of their business and as such, they are not considered to be employees of that business.


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