Financial Statements 2022 61 Note 2022 2021 All figures are in A$000's Operating expenses include the following items: Salaries & wages (324,256) (266,820) Subcontractors (869,142) (741,046) Materials (235,708) (239,922) Plant costs (60,138) (51,355) Indirect project costs (81,406) (53,032) Administrative expenses (38,732) (32,265) Short term and low value lease charges (58,060) (41,987) Net foreign exchange gain / (losses) 628 (969) Total operating expenses (1,666,814) (1,427,396) The Group recognised rent expense from short-term leases of $57.2 million (2021: $41.1 million), leases of low-value assets of $0.9 million (2021: $0.8 million) and no variable lease payments for the year ended 30 June 2022. All figures are in A$000's Finance income Interest income 559 477 Total finance income 559 477 Interest income is recognised and accrued on interest bearing cash accounts. Any amounts not recognised in closing cash balances, are accrued using the effective interest rate on an account by account basis. Finance Expense Interest expense (204) (561) Other finance expense (1,309) (1,213) Finance expense on lease liabilities (1,503) (1,656) Total finance expense (3,016) (3,430) Consolidated 3. Operating Expenses 4. Finance Income and Expense
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