Financial Performance (continued) 2024 $’000 2023 $’000 Workers compensation expenses 35 39 Low value leases 65 123 Total other suppliers 100 162 9,802 8,101 1.1B: Suppliers (continued) Other suppliers Total suppliers Note 1: The increase in ICT services and support in 2023-24 is primarily due to a website refresh project the Commission commenced in 2023-24. Note 2: The increase in Professional services and fees in 2023-24 is primarily due to expert advice, community consultations and resource development for the Commission's National Anti-Racism Strategy. Note 3: The increase in Staff training in 2023-24 reflects the Commission's approach to improve investment in staff development. Accounting Policy Short-term leases and leases of low-value assets The Commission 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 per asset). The Commission recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. 1.1C: Finance costs Interest on lease liabilities 160 7 Total finance costs 160 7 The above lease disclosures should be read in conjunction with the accompanying notes 1.1C, 1.1D, 1.2A and 2.4A. Accounting Policy All borrowing costs are expensed as incurred. 1.1D: Write-down and impairment of other assets Impairment of property, plant and equipment 14 - Total write-down and impairment of other assets 14 - Annual Report 2023–2024 • 67