Australian Human Rights Commission Annual Report 2021–22 Own-source revenue and gains 2022 $’000 2021 $’000 7,054 7,054 7,126 7,126 7,054 7,054 7,126 7,126 5,860 8 1,186 7,054 6,265 6 855 7,126 6,266 788 7,054 6,641 485 7,126 Own-Source Revenue 1.2A: Rendering of Services Rendering of services Total revenue from contracts with customers Major product / service line: Service delivery Type of customer: Australian Government entities (related parties) State and Territory Governments Non-government entities Timing of transfer of goods and services: Over time Point in time Accounting Policy Revenue from the rendering of services is recognised when performance of specific service obligations, that are required and enforceable under a contract or agreement made between the Commission and the customer, sufficiently allow the Commission to determine when they have been satisfied. The principal activities from which the Commission generates its revenue include, service fees and direct cost recoveries from the supply of domestic and international human rights technical assistance programs, development of education resources and delivery of training services, provision of shared corporate services and accommodation, and interest earned on short-term bank deposits. 90