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Note 4: Expenses

2020

2019

$'000

$'000

Note 4A: Employee benefits

Wages and salaries

38,261

35,474

Superannuation

Defined contribution plans

4,093

3,632

Defined benefit plans

3,495

3,314

Leave and other entitlements

4,692

6,154

Separation and redundancies

-

216

Other employee benefits

212

272

Total employee benefits

50,753

49,062

Accounting Policy

See note 9A: Employee Provisions

Note 4B: Suppliers

Goods and services supplied or rendered

Prosecution legal costs

17,006

16,773

Information and Communication Technology

4,235

3,606

Property

2,218

1,782

Library

1,524

1,323

Services Advice and Training

7,351

6,547

Other

2,034

2,329

Total goods and services supplied or rendered

34,368

32,360

Goods Supplied

2,625

2,600

Services Rendered

31,743

29,760

Total goods and services supplied or rendered

34,368

32,360

Other suppliers

Operating lease rentals1

-

6,337

Short-term leases

1,540

-

Low value leases

7

-

Workers compensation expenses

504

568

Total other suppliers

2,051

6,905

Total suppliers

36,419

39,265

1. The CDPP has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

The CDPP has short-term lease commitments of nil as at 30 June 2020.

The above lease disclosures should be read in conjunction with the accompanying notes 4C, 5B, 7A and 10A.

Accounting Policy

Expenses

Operating lease payments are expensed on a straight-line basis, which is representative of the pattern of benefits derived from the leased assets.

Short-term leases and leases of low-value assets

The CDPP has elected not to recognise right-of-use assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than $10,000). The CDPP recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term.

2020

2019

$'000

$'000

Note 4C: Finance costs

Interest on lease liabilities1

4

-

Unwinding of discount

8

8

Total finance costs

12

8

1. The CDPP has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

The above lease disclosures should be read in conjunction with the accompanying notes 4B, 5B, 7A and 10A.