Notes to the Financial Statements (continued)  3. Expenses and Losses/(Gains):  HARVEY NORMAN HOLDINGS LIMITED AND ITS CONTROLLED ENTITIES – ANNUAL REPORT 2003 35  CONSOLIDATED PARENT 2003  2002  2003  2002  $000  $000  $000  $000  Depreciation of: Buildings  8,176  6,569  -  -  Plant and equipment  53,874  45,805  -  -  Amortisation of: Leased plant and equipment  3,891  4,214  -  -  Goodwill  854  844  -  -  Total depreciation and amortisation  66,795  57,432  -  -  Borrowing costs:  Interest paid or payable:  Finance leases  1,088  1,373  -  -  Loans from directors and director related  entities  867  3,116  -  -  Other  26,160  19,435  -  Total borrowing costs  28,115  23,924  -  -  Net bad debts – written off  1,145  1,438  -  -  Net charge to provision for doubtful debts  (848)  686  -  -  Gross costs on disposal of plant and  equipment (a) 2,619  2,003  -  -  Gross costs on disposal and revaluation of  listed securities (b)  656  3,836  -  -  Operating lease rentals (c)  76,840  70,958  -  -  Provision for obsolescence of inventories  186  1,857  -  -  Provision for employee benefits  1,726  931  -  -  (a) Net (profit)/loss on disposal of plant and  equipment  13  (371)  -  -  (b) Net (profit)/loss on disposal and  revaluation of listed securities  616  (3,774)  -  -  (c) Comprises: Minimum lease payments  76,840  70,958  -  -  Depreciation and amortisation:  Other expense items: 