Reconciliation Barometer 2003-2011

South Africa, 2003 - 2011

Reference ID

ZAF_2003-2011_SARB_v01_M

Producer(s)

Institute for Justice and Reconciliation

Metadata

DDI/XML JSON

Created on

Apr 25, 2019

Last modified

Apr 25, 2019

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Operating expenses (F_Itm3)

Data file: F-OTHER EXPENSES

Overview

Valid: 42961

Invalid: 0

Minimum: 0

Maximum: 11711480535

Mean: 5282873.211

Standard deviation: 101761169.488

Type: Continuous

Decimal: 0

Range: -

Format:

Questions and instructions

Literal question

Expenditure on Operating expemses

Description

Definition

operating expenses: This item includes (i) inward freight and transport charges, (ii) rates and taxes excluding income tax, i.e., local rates, factory license, subscription to business association, boiler inspection fees, road tax for vehicles, provident fund administrative charges (to be segregated from the provident fund contribution), sales tax renewal fees, professional tax, property tax and (iii) purchase tax on materials.

Note that legal charges (including stamp papers) exclude fees paid to Income Tax/Sales Tax practitioners, as these are post-manufacturing expenses.