The Recurrent non-salary expenditure data element cluster comprises three data elements that provide information on the categories of recurrent non-salary expenditure, the total amount of recurrent non-salary expenditure in Australian dollars and whether these data are estimated. The Recurrent non-salary expenditure data element cluster describes the following information for an establishment: | Recurrent non-salary expenditure category | Total Australian Dollars | Estimated data indicator | | Administrative expenses - insurance | N(8) | 1. Yes
2. No | | Administrative expenses - other | N(8) | 1. Yes
2. No | | Depreciation - building | N(8) | 1. Yes
2. No | | Depreciation - other | N(8) | 1. Yes
2. No | | Domestic services | N(8) | 1. Yes
2. No | | Interest payments | N(8) | 1. Yes
2. No | | Lease costs | N(8) | 1. Yes
2. No | | Patient transport costs | N(8) | 1. Yes
2. No | | Repairs and maintenance | N(8) | 1. Yes
2. No | | Superannuation employer contributions | N(8) | 1. Yes
2. No | | Other on-costs | N(8) | 1. Yes
2. No | | Supplies - drug | N(8) | 1. Yes
2. No | | Supplies - food | N(8) | 1. Yes
2. No | | Supplies - medical and surgical | N(8) | 1. Yes
2. No | | Visiting medical officer payments | N(8) | 1. Yes
2. No | | Not elsewhere recorded | N(8) | 1. Yes
2. No |
The reported expenditure must be prepared using accrual basis of accounting as per the Australian Accounting Standards Board, Standard 101. | 
