Notes 10 and 11 detail the carrying amounts of property, plant and equipment and intangible assets respectively. Retirement and long service leave Note 8 details the critical estimates and assumptions made in relation to retirement and long service leave liabilities. Critical judgements in applying accounting policies Computer software The Commission has exercised judgement to determine whether expenditure on developing and configuring an Electronic Document Records Management System and intranet meets the criteria for recognition as an intangible asset. This included 2 an assessment of whether the expenditure creates an item that can be identified and separated from the Commission, is under the control of the Commission, and will provide future economic benefits or service potential. Because the software is provided as an annual subscription service and the license agreement cannot be on-sold to a third party the criteria for recognition as an intangible asset has not been met. Accordingly, the cost to configure the software has been expensed. Comparative information When presentation or classification of items in the financial statements is amended or accounting policies are changed voluntarily, comparative figures are restated to ensure consistency with the current period unless it is impracticable to do so. Revenue 2016 $000 2015 $000 9,496 9,396 58 84 9,554 9,480 Interest received 166 184 Other revenue 170 119 Total revenue from exchange transactions 336 303 9,890 9,783 Revenue from non-exchange transactions Revenue from the Crown Other revenue Total revenue from non-exchange transactions Revenue from exchange transactions Total revenue Annual Report 2016 55