Financial Performance 1 Expense Bad And Doubtful Debts Amount This is the charge for bad and doubtful debts in accordance with AASB 136 in the Australian Accounting Standards. Expense Depreciation And Amortisation Amount This is the value of depreciation and amortisation expenses in accordance with AASB 101 of the Australian Accounting Standards. Income Fee Amount Report any fee income, in accordance with the relevant Australian Accounting Standards. Income Operating Amount This is the value, for operating income, report in accordance with the relevant accounting standard.