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Based on the data in Appendix B, Chart Other Costs, categorise the cost items into committed costs and discretionary costs. Select and discuss one committed

Based on the data in Appendix B, Chart Other Costs, categorise the cost items into committed costs and discretionary costs. Select and discuss one committed cost item and one discretionary cost item from the list in the chart. Why do you think they increase, decrease or remain stable relative to their committed or discretionary nature? Clearly state any assumptions you have made in classifying these costs (for the two items you have selected for further analysis only) as committed or discretionary. Begin by providing definitions of these two cost types.

Other Expenses

2020

$000s

2019

$000s

Advertising, marketing and promotional expenses

2,978

5,229

Communication costs

19,605

18,329

Consultants and contractors

10,488

20,398

Contributions to learning institutions

5,617

4,727

Copying, printing, stationery and consumables

9,069

13,898

Equipment costs

35,821

34,895

International agents commission

18,812

30,778

Library expenses

14,464

12,185

Loss on disposal of property, plant and equipment

247

55

Non-capitalised equipment

4,490

6,996

Operating lease rentals

11,566

10,751

Rates and energy costs

9,202

12,372

Scholarships, grants and prizes

104,421

96,092

Staffing and related costs

7,982

30,954

Student expenses

38,390

31,637

Other

18,237

22,113

Total other expenses

311,389

351,409

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