20. Purchases and other operating expenditure

Consultants, experts, and legal advice
Include: Payments for expert advice and services received from consultants, legal, and other experts.

Insurance premiums
Include: Business and property insurance premiums paid.

Other purchases of goods and services
Include: Rent, insurance, fuel, postage, repairs and maintenance, bank fees (other than interest), contracts for services from separate council organisations, and
other purchases of goods and serives.
Exclude: The allocation of council overheads, loan repayments, purchases of fixed assets, and contract payments for the construction
and development of fixed or community assets.

Other operating expenditure
Include: Any other operating expenditure not included in earlier categories.