Analysis of leave provisions An extract from an annual report is provided here.

Note 2. Schedule of leave entitlements Recreation leave Extended leave Total provisions 2022 2021 2022 2021 2022 2021

$ $ $ $ $ $

Balance 1 July 98 515 105 771 274 855 244 172 373 370 349 943 Paid during year 51 315 86 751 830 21 350 52 145 108 101 47 200 19 020 274 025 222 822 321 225 241 842 Provided during year 67 875 79 495 51 884 52 033 119 759 131 528 Liability 30 June 115 075 98 515 325 909 274 855 440 984 373 370 Current 115 075 98 515 310 847 267 120 425 922 365 635 Noncurrent — — 15 062 7 735 15 062 7 735 Total liability 115 075 98 515 325 909 274 855 440 984 373 370 1 What do you think recreation leave and extended leave are likely to include?

2 What was the opening balance of recreation leave as at 1 July 2021?

3 By dollar value, did the staff take more recreation leave or extended leave in 2022?

4 By dollar value, did the staff accrue (become entitled to) more recreation leave or extended leave in 2022?

5 Why has the extended leave provision increased by $51 054 from 2021 to 2022?