Review other expenditure, comparing:
– Rent with annual rent per rental agreement
– Rates with previous year and known rates increases
– Interest payable on loans with outstanding balance and interest rate per loan agreement
– Hire or leasing charges with annual rate per agreements
– Vehicle running expenses with those expected for the company's vehicles
– Other items related to activity level with general price increase and change in relevant level of
activity (for example telephone expenditure will increase disproportionately if export or import
business increases)
– Other items not related to activity level with general price increases (or specific increases if
known)