Australian Human Rights Commission Annual Report 2021–22 Own-source revenue and gains (continued) 2022 $’000 2021 $’000 5 5 7 7 - 934 46 46 46 980 1.2B: Interest Deposits Total interest Accounting Policy Interest revenue is recognised using the effective interest method. 1.2C: Other revenue Operating Lease Sub lease rental income Resources received free of charge Remuneration of auditors Total other revenue Accounting Policy Resources Received Free of Charge Resources received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recorded as either revenue or gains depending on their nature. Gains 1.2D: Other gains Other - Sale of Assets Other Total other gains 14 22 36 - Accounting Policy Other Gains Gains on the reduction of prior year provisions are recognised at their nominal value as gains, when, and only when, the original provision for services has been determined to no longer be required. Sale of Assets Gains from disposal of assets are recognised when control of the asset has passed to the buyer 92