The 2019–20 financial statements report a $424.48 million operating deficit compared with the $344.69 million operating deficit in 2018–19. The Australian Government has not funded depreciation and amortisation expenses since 2010–11. AASB 16 Leases became effective on 1 July 2019 and replaced AASB 117 Leases. The Australian Government’s Funding Framework was not changed to support implementation of this accounting standard. In 2019–20, the Department incurred $650.55 million in depreciation and amortisation expenses (including for right-of-use leased assets) and $260.93 million in principal repayments for leased assets. After adjusting for these items, the 2019–20 result is an operating deficit of $34.9 million.