Financial Performance 2 Expense Operating Bad Debts Amount This is the value, during the relevant period, for the amount of debts incurred which are owed and unlikely to be paid back. Expense Operating Bad Debts Total Amount The total expense for debts incurred during the income year which are owed and unlikely to be paid back. This element has been retired and should no longer be used. Expense Operating Cost Of Sales Amount This is the value, during the relevant period, for the direct costs attributable to the production of the goods or supply of services by an entity in deriving the gross income. Expense Operating Cost Of Sales Total Amount The cost of anything produced, manufactured, acquired or purchased for manufacture, sale or exchange in deriving the gross income. This element has been retired and should no longer be used. Expense Operating Motor Vehicle Amount This is the value, during the relevant period, for the amount of motor vehicle running expenses including fuel, repairs, registration fees and insurance premiums. Expense Operating Motor Vehicle Total Amount Total motor vehicle running expenses including fuel, repairs, registration fees and insurance premiums. This element has been retired and should no longer be used. Expense Operating Rent Amount This is the value, during the relevant period, for the expenditure incurred on rental of land and buildings used in the production of income. Expense Operating Rent Total Amount Rental expenses for the production of income. This element has been retired and should no longer be used. Expense Operating Repairs And Maintenance Amount This is the value, during the relevant period, for the amount of expenditure on repairs and maintenance of plant, machinery, implements and premises. Expense Operating Repairs And Maintenance Total Amount The total expenditure on repairs and maintenance of plant, machinery, implements and premises. This element has been retired and should no longer be used. Expense Operating Royalties Total Amount Royalties paid or payable to residents and non-residents of Australia. This element has been retired and should no longer be used.