Notes to Financial Statements 5. Expenditure for the year ending 30 June: AP 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s $000s Other non-activity expenditure: Non-activity expenditure in the Statement of Comprehensive Revenue and Expense is made up of: Insurance 1,064 1,499 1,468 1,482 1,497 1,513 1,371 1,231 1,091 952 814 Property costs 1,696 1,735 1,424 1,435 1,422 1,376 1,371 1,400 1,388 1,393 1,404 Rate remissions as note 2 599 843 792 741 691 692 693 694 695 697 698 Cost of goods sold - 10,036 - - - - - - - - - Other (includingMarlborough Regional Forestry) 7,212 8,802 5,659 2,696 2,906 2,915 2,801 2,875 2,538 4,556 4,491 Total non-activity expenditure 10,571 22,915 9,343 6,354 6,516 6,496 6,236 6,200 5,712 7,598 7,407 Expenditure disclosures: Total expenditure in the Statement of Comprehensive Revenue and Expense includes the following amounts which are required to be disclosed separately: Finance costs as note 3 2,322 3,460 4,610 6,396 8,120 9,676 10,220 10,367 10,108 9,821 8,934 Depreciation 23,074 24,928 26,098 27,861 29,451 30,018 30,987 31,828 32,434 33,316 34,016 Personnel costs 21,644 23,528 24,239 25,182 25,936 26,541 27,154 27,792 28,460 29,157 29,903 Grants 3,943 4,048 4,064 3,939 3,959 3,853 3,352 3,375 3,423 3,424 3,450 Insurance premiums 1,753 2,402 2,389 2,423 2,462 2,497 2,558 2,632 2,712 2,809 2,923 Councillors remuneration 670 694 709 724 739 755 772 791 809 829 849 Payments under operating leases 477 510 513 567 569 572 574 577 580 583 586 Fees to principal auditor: Audit fees for financial statement audit 128 140 142 145 149 152 155 159 163 167 171 Audit fees for Long Term Plan 95 -- 92 -- 98 - - - - Loss on disposal of fixed assets 42 9 4 -- 20 - 48 - - - Other operating expenses 46,880 60,002 50,068 51,602 52,790 54,742 56,589 58,110 59,477 61,491 62,241 Marlborough Regional Forestry 6,063 7,394 4,069 941 997 1,045 1,089 1,058 800 2,704 2,665 Total expenditure disclosures 107,091 127,115 116,905 119,872 125,172 129,871 133,548 136,737 138,966 144,301 145,738 2018-2028 Long Term Plan Page 251