Other expenses are associated with non-operating activities, such as interest expenses on liabilities, bad debts provision and depreciation. Depreciation is the decrease in value of assets, and the allocation of the costs to periods in which the assets are used. Generally, the cost is allocated, as depreciation expense in the period in which the asset is expected to be used. Such expense is recognised for financial reporting. AGSA made provision for depreciation in 2013/14 amounting to R47.4 million, increasing by R7.3 million from R40 million in 2012/13 financial year.