Notes to the Financial Statements

For the year ended 30 June 2004

	2004 $'000	2003 $'000
Advertising revenue	-	1,180
Commissions	7,449	7,619
Rents and leases	6,438	5,936
Recoups of operating expenses	5,804	8,901
Other	1,041	5,007
	20,732	28,643

	2004 $'000	2003 $'000
Gain on disposal of non-current assets
Plant, equipment, vehicles and vessels	21	146
Loss on disposal of non-current assets
Land, buildings and refurbishment	-	(4,084)
Infrastructure	-	(272)
	21	(4,210)

	2004 $'000	2003 $'000
Appropriation revenue received during the year
Output appropriations	130,773	403,194

Output appropriations are accrual amounts reflecting the full cost of outputs delivered. The appropriation revenue comprises a cash component and a receivable (asset). The receivable (holding account) comprises the depreciation expense for the year and any agreed increase in leave liabilities during the year.

	2004 $'000	2003 $'000
Liabilities assumed by the Treasurer
Superannuation	933	103

The assumption of the superannuation liability by the Treasurer is only a notional revenue to offset the notional superannuation expense reported in respect of current employees who are members of the pension scheme and current employees who have a transfer benefit entitlement under the Gold State scheme.

	2004 $'000	2003 $'000
Resources received free of charge
Determined on the basis of the following estimates provided by agencies:
State Solicitor's Office	538	720
Department for Housing and Works	47	16
Department of Land Information	2,834	693
Office of the Auditor General (i)	-	149
Department of Industry and Resources	39	41
Department of Justice	448	494
Western Australian Police Service	437	536
	4,343	2,649

Where assets or services have been received free of charge or for nominal consideration, the Department recognises revenues (except where the contributions of assets and services are in the nature of contributions by owners in which case the Department shall make a direct adjustment to equity) equivalent to the fair value of the assets and/or the fair value of those services that can be reliably determined and which would have been purchased if not donated, and those fair values shall be recognised as assets or expenses, as applicable.

1. Commencing with the 2003-04 audit, the Office of the Auditor General will be charging a fee for auditing the accounts, financial statements and performance indicators. The fee for the 2003-04 audit ($160,000) will be due and payable in the 2004-05 financial year.