Advertising expenses
Includes expenses associated with the promotion and publicity of the business and its products. It includes expenses paid to advertising agencies and direct payments to radio, television and print media businesses.
Audio book
A book which is made available in the form of a recording of someone reading the text.
Barcoding and scanning systems
Devices designed to read a barcode (an identifier unique to a book or other product). The device is primarily used for revenue recording and stock control.
Book
A book can be printed on paper, be available in an electronic format such as on a computer file (an electronic book) or be a recording of someone reading text (an audio book). A book will usually have an International Standard Book Number.
Bookshops
Businesses categorised as being part of the ‘Newspaper, book and stationery retailing’ industry and with new book sales comprising at least 50% of their total income.
Business
A management unit within scope of the collection. An individual business may operate at a number of physical sites from which goods and services are provided. Only the activity of locations in Australia has been included in the collection.
Capital expenditure
Outlays on capital equipment and other capital assets, including all costs capitalised in the account books of a business, e.g. legal fees, real estate transfer costs and assets acquired under finance leases.
Casual employees
Employees who are not entitled to paid holidays or paid sick leave days.
Change in inventories
Closing inventories minus opening inventories.
Closing inventories
Inventories of materials, finished goods and work-in-progress held at the end of the reference period.
Department stores
Businesses mainly engaged in retailing a variety of goods (clothing; china, glassware and houseware; furniture; household appliances; etc.) normally sold by separate departments or sections within the store with accounting and other records maintained on a departmentalised basis. Only the major department stores, those with 200 or more employees, were included in the survey.
Depreciation and amortisation
The financial charges made to the accounts to reflect that part of the value of the asset which may be regarded as having been used up in producing revenue in a particular accounting period. These items represent the accounting process of systematically allocating the cost of a non-current asset over its expected useful life.
Educational Textbook Subsidy Scheme
Payments made to booksellers from a Commonwealth Government program which assists students studying at Australian educational institutions by subsidising the cost of educational textbooks included on prescribed textbook lists or recommended reading lists at Australian educational institutions. Under the Scheme booksellers give the discount subsidy to the student (or their parents/guardians) at the point of sale and then claim the subsidy back from the Commonwealth Government.
EFTPOS
Electronic fund transfer at point of sale.
Electronic article surveillance or security tags
Devices designed to detect the illegal removal of products from retail premises.
Electronic book
A book which is made available in an electronic format. This may be in the form of a computer file delivered via the Internet or as a CD-ROM, floppy disk or other data medium. The text of these books must be read from a computer screen or special hand-held electronic device.
Employment
Includes working proprietors and working partners of unincorporated businesses, working directors of incorporated companies and trusts, and all employees working for businesses during the last pay period ending in June 2004.
Final consumer
Individuals or organisations which are the end users of books. That is, they do not purchase books for the primary purpose of selling to other consumers.
Floorspace
Includes selling space, office space, storage space, basements and non-residential upper floor areas.
Full-time employees
Employees who work 35 hours per week or more.
Industry value added
The value added to the economy by the industry. It is equal to the sales of goods and services plus government subsidies and changes in the levels of trading inventories, minus purchases and other selected expenses.
Interest expenses
Includes interest on bank loans, on loans made from related and unrelated businesses or organisations, and interest in respect of finance leases, interest paid to loans from partners, interest equivalents (such as hedging costs) and expenses associated with discounted bills. It excludes bank charges and capital repayments.
Internet
A worldwide collection of computers which are linked together to form a repository of stored information and to provide a range of communication services. The services include, but are not limited to, the World Wide Web, File Transfer Protocol and Simple Mail Transport Protocol.
Newsagents
Businesses categorised as being part of the ‘Newspaper, book and stationery retailing’ industry and with new book sales comprising less than 50% of their total income.
New book
A book which has not previously been sold by a retail establishment.
Opening inventories
Inventories of materials, finished goods and work-in-progress held at the beginning of the reference period.
Operating profit before tax
A measure of profit (or loss) before extraordinary items are brought to account and prior to the deduction of income tax and appropriation to owners. It is derived as total income minus total expenses plus closing inventories minus opening inventories (see separate entries in the Glossary for these components).
Part-time employees
Employees who work less than 35 hours per week.
Permanent employees
Employees who are entitled to paid holidays and paid sick leave days.
Profit margin
Operating profit before tax as a percentage of total income.
Purchases
Consists mainly of goods purchased for resale. Also included are electricity, gas and water charges, petroleum products and other fuel purchases of container and packaging materials, materials and components used in repair and manufacturing activity.
Rent, leasing and hiring expenses
Costs for renting, leasing (except finance leases) and hiring of land, buildings and other structures, hiring of vehicles, plant, machinery, equipment and other rent, leasing and hiring expenses from other businesses or individuals.
Retail locations
The physical sites from which the business provides goods and services on a relatively regular basis.
Retail sales
Sales of goods to final consumers, i.e. sales of goods to the public (including delivery charges not separately invoiced to customers), and export sales.
Retailing n.e.c.
Businesses mainly engaged in retailing goods not classified to any other retailing category of the Australian and New Zealand Standard Industrial Classification. Only the major businesses classified as Retailing n.e.c., those with 200 or more employees, were included in the survey.
Supermarkets
Businesses mainly engaged in retailing groceries or non specialised food lines, whether or not the selling is organised on a self service basis. Supermarkets includes grocery stores. Only the major supermarkets and grocery stores, those with 200 or more employees, were included in the survey.
Total expenses
Sum of expense items including wages and salaries, other labour costs, cost of purchased goods for resale, royalties, advertising expenses, telecommunication services, freight and cartage expenses, land taxes and land rates, insurance premiums, interest expenses, depreciation and amortisation, bad and doubtful debts, computer software expensed and all other expenses not excluded. Expenses excluded are extraordinary items, excise duty, dividends, income and other direct tax, costs associated with the transfer of real estate, unrealised gains/losses from revaluation of assets, change in inventories, donations, capital repayments and Goods and Services Tax where this is recoverable as an input tax credit.
Total income
Sum of all income items, i.e. retail and wholesale sales of books and other products, income from services, funding from the Educational Textbook Subsidy Scheme, royalties income, and any other sources of income, with the exception of extraordinary items which are excluded.
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