Financial Performance 2 For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Administrative Expense Amount The amount charged for the services of the approved auditor. Expense Operating Approved Auditor Fee Amount The total expense for debts incurred during the income year which are owed and unlikely to be paid back. Expense Operating Bad Debts Total Amount The cost of anything produced, manufactured, acquired or purchased for manufacture, sale or exchange in deriving the gross income. Expense Operating Cost Of Sales Total Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Expense Operating Distribution Costs Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from Australian sources. Expense Operating Interest Expense Australian Sources Amount This element has been retired and should no longer be used. The amount of interest incurred on money borrowed from non-Australian sources. Expense Operating Interest Expense Non Australian Sources Amount Total interest incurred on money borrowed to acquire income-producing assets, to finance business operations or to meet current business expenses. Expense Operating Interest Total Amount The total expenditure incurred through both finance and operating leases on leasing assets, such as motor vehicles, plant or other equipment. Expense Operating Lease Total Amount Total motor vehicle running expenses including fuel, repairs, registration fees and insurance premiums. Expense Operating Motor Vehicle Total Amount Code to indicate the motor vehicle type or the method used to claim the motor vehicle expenses. N = Vehicle is a motorcycle, taxi taken on hire, or a road vehicle designed to carry a load of one tonne or more or nine or more passengers. S = cents per kilometre method T = 12% of original price method O = 1/3 of actual expenses method B = logbook method Expense Operating Motor Vehicle Type Or Claim Method Code This element has been retired and should no longer be used. Royalties paid or payable to non-residents of Australia or to offshore permanent establishments of Australian residents. Expense Operating Non Australian Royalties Total Amount This is a balancing item within the list in which it is being used. Expense Operating Other Amount Rental expenses for the production of income. Expense Operating Rent Total Amount The total expenditure on repairs and maintenance of plant, machinery, implements and premises. Expense Operating Repairs And Maintenance Total Amount This is a subtotal item within the list in which it is being used Expense Operating Total Amount Record the amount of fee expense of the reporting party that relates to the management of the entity's investment portfolios. Include fees paid to investment managers and asset consultants. Expense Operating Investment Management And Asset Consultant Fees Amount This is a balancing item within the list in which it is being used Expense Operating Investment Other Total Amount The amount of expenses incurred in agent fees and commission relating to the rental real estate property. Expense Real Estate Property Agent Fees Commission Amount The amount paid to the body corporate as fees for a real estate property. Expense Real Estate Property Body Corporate Amount The amount of expenses incurred in borrowing an amount directly related to the real estate property. Expense Real Estate Property Borrowing Amount The amount of capital works deductions for a real estate property. Expense Real Estate Property Capital Works Deduction Amount The expense of capital works recouped on the sale of the property. Expense Real Estate Property Capital Works Deduction Recouped Amount The amount of expenses incurred in cleaning the real estate property. Expense Real Estate Property Cleaning Amount The amount of council rates incurred relating to the real estate property. Expense Real Estate Property Council Rates Amount The amount of expenses incurred in gardening/lawn mowing relating to the real estate property. Expense Real Estate Property Gardening Amount The amount paid for insurance on a real estate property. Expense Real Estate Property Insurance Amount The amount of expenses incurred in legal fees relating to the real estate property. Expense Real Estate Property Legal Fees Amount The amount of interest incurred on a loan on a real estate property. Expense Real Estate Property Loan Interest Amount This is the marketing costs incurred for a rental real estate property. Expense Real Estate Property Marketing Amount The amount of expenses incurred on office supplies relating to the real estate property. Expense Real Estate Property Office Supplies Amount The amount of expenses incurred for pest control relating to the real estate property. Expense Real Estate Property Pest Control Amount The amount of the decline in value of depreciating assets recouped on the sale of the real estate property. Expense Real Estate Property Plant Recouped Depreciation On Sale Amount The amount of expenses incurred on repairs and maintenance of the real estate property. Expense Real Estate Property Repairs And Maintenance Amount The sundry expenses associated with the real estate property. Expense Real Estate Property Sundry Amount The amount of water charges relating to the real estate property. Expense Real Estate Property Water Amount The net financial investment income or loss amount. Income Investment Financial Income Or Loss Net Amount Doubtful debts means it is no longer considered probable that amounts of principal or market value and any associated amounts of accrued income (e.g. interest, dividends, distributions associated with the debtor) will be able to be collected by the superannuation entity. Definitional Taxonomy Guidance This is the amount of impairment charges against the identified asset during the reporting period. Reporting Taxonomy Guidance Report the value of doubtful debts expense (i.e. where a provision for doubtful debts/impairment has been raised) and/or bad debts written off directly against income. Income Operating Investment Impairment Total Amount The net capital gain or loss realised from the sale of a real estate property. Income Real Estate Property Capital Gains Net Amount The income received from a rental real estate property. Income Real Estate Property Rental Amount Gross rent minus rental expenses. Income Real Estate Property Rental Net Amount The amount of other related real estate rental income. Income Real Estate Property Rental Related Other Amount This element has been retired and should no longer be used. This element is the balancing item in a list of "Income.Sales Of Goods And Services" items. It is the difference between "Income.Sales Of Goods And Services.Whole.Amount" and the separately disclosed items in the list. Income Sale Of Goods And Services Balancing Items Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Gains Or Losses On Litigation Settlements Amount For interpretation/definition of this item refer to the Australian Accounting Standards, as an example, see provided reference Profit Or Loss Other Amount