Australian Human Rights Commission Annual Report November 2022 1.1 Expenses (continued) Other suppliers Workers compensation expenses Low value leases Total other suppliers Total suppliers 2022 $’000 2021 $’000 33 136 169 4,573 30 126 156 6,732 The Commission has short-term lease commitments of $0.116m as at 30 June 2022. 1 Comparatives for other supplier expenses have been increased by $2.338m as a result of the restatement of a prior year balance. Refer to Overview note. 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). 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 Total finance costs 12 12 15 15 The above lease disclosures should be read in conjunction with the accompanying notes 1.1B, 1.2C, 1.2D, 2.2 and 2.4A. Accounting Policy All borrowing costs are expensed as incurred. 89 1.1D: Write-down and impairment of other assets Impairment of property, plant and equipment Total write-down and impairment of other assets 8 8 - 1.1E: Other expenses Reconciled data migration balances Reconciled shared service arrangement MOU balances Total other expenses - 9 340 349