Australian Human Rights Commission Annual Report 2021–22 2.4 Interest Bearing Liabilities 2022 $’000 2021 $’000 6.11.4A: Leases Lease liabilities Total leases 5,104 5,104 - Maturity analysis - contractual undiscounted cash flows Within 1 year Between 1 to 5 years Total leases 2,507 2,607 5,114 - Total cash outflow for leases for the year ended 30 June 2022 was $2.398m (2021: $3.051m). Accounting Policy Lease Right of Use (ROU) Assets Leased ROU assets are capitalised at the commencement date of the lease and comprise of the initial lease liability amount, initial direct costs incurred when entering into the lease less any lease incentives received. These assets are accounted for by Commonwealth lessees as separate asset classes to corresponding assets owned outright, but included in the same column as where the corresponding underlying assets would be presented if they were owned. 2.5 Other Provisions 2.5A: Other provisions As at 1 July 2021 Additional provisions made Total as at 30 June 2022 Provision for legal costs $’000 50 50 Provision for restoration1 $’000 511 511 Total $’000 561 561 1. Make good provision for leasehold improvements for property lease which expires 30 June 2024. 102