FAIRFAX MEDIA  LIMITED  2013  73 NOTEs TO THE FINANCIAL sTATEMENTs  FAIRFAx MEDIA LIMITED AND CONTROLLED ENTITIES FOR THE PERIOD ENDED 30 JUNE 2013 3. ExPENsEs *  Certain numbers shown here do not correspond to the 2012 financial statements and reflect adjustments due to discontinued operations  as detailed in Note 5. ** In the prior year, fees payable for home delivery of newspapers were netted against revenue. Following a change in contractual terms, the  fees have been disclosed in distribution costs in the current year. 30June 2013 $’000 24 JUNE 2012 RESTATED * $’000 (A) EXPENSES BEFORE IMPAIRMENT, DEPRECIATION, AMORTISATION AND FINANCE COSTS Staff costs excluding staff redundancy costs  786,915   844,693  Redundancy costs  522   199,533  Newsprint and paper  165,487   209,988  Distribution costs **  151,069   138,320  Production costs  157,801   183,368  Promotion and advertising costs  107,831   109,537  Rent and outgoings  63,903   59,899  Repairs and maintenance  29,129   29,767  Outsourced services  3,517   –  Communication costs  19,812   22,174  Maintenance and other computer costs  25,218   24,352  Fringe benefits tax, travel and entertainment  25,179   25,468  Other  154,437   148,258  Total expenses before impairment, depreciation, amortisation and finance costs  1,690,820   1,995,357  (B) DEPRECIATION AND AMORTISATION Depreciation of freehold property  5,370   5,109  Depreciation of plant and equipment  60,024   65,520  Amortisation of leasehold buildings  3,745   4,287  Amortisation of tradenames  31   28  Amortisation of software  29,485   26,155  Amortisation of customer relationships  2,107   2,379  Total depreciation and amortisation   100,762   103,478  (C) FINANCE COSTS External parties  56,734   118,954  Finance lease  4,513   3,896  Hedge ineffectiveness  5,324   (2,661) Total finance costs  66,571   120,189  (D) DETAILED EXPENSE DISCLOSURES Operating lease rental expense  43,077   40,455  Defined contribution superannuation expense  53,275   57,689  Share-based payment expense  1,695   916 