notes to the financial statements for the year ended 30 June 2001 Consolidated Parent Entity 2001  2000  2001  2000 $’000 $’000 $’000 $’000 Operational expenses  62,474  40,073  62,474  40,073 Depreciation and amortisation CityLink and Exhibition Street Extension  84,260  42,381  83,697  42,381 Other fixed assets  2,441  187  2,441  187 86,701  42,568  86,138  42,568 Amortisation of plant and equipment under finance lease  129  65  129  65 Total depreciation and amortisation  86,830  42,633  86,267  42,633 Bad and doubtful debts - trade debtors  525  19  525  19 Borrowing costs Interest and finance charges paid/payable  241,190  120,760  241,189  120,760 Provision for employee entitlements  1,322  176  1,322  176 Rental expenses relating to operating leases 816 182 816 182 3. OPERATING LOSS Expenses Losses from ordinary activities before income tax expense  includes the following specific expenses: 41