73 Westgold Resources Limited Annual Report 2023 7. EXPENSES (CONTINUED) 2023 2022 (c) Other expenses Administration expenses Employee benefits expense Salaries and wages expense 8,198,787 6,555,882 Directors' fees and other benefits 576,708 377,746 Other employee benefits 165,478 87,033 Share-based payments expense 1,039,025 618,435 9,979,998 7,639,096 Other administration expenses Consulting expenses 1,505,099 2,170,807 Subscriptions 1,028,757 273,090 Recruitment and relocation 437,108 255,911 Business development 759,619 91,125 Insurance 437,486 396,621 Travel and accommodation expenses 238,346 92,200 Other costs 2,055,863 1,157,911 6,462,278 4,437,665 Depreciation expense Property plant and equipment 383,053 374,671 Right-of-use assets 544,573 516,028 927,626 890,699 Total other expenses 17,369,902 12,967,460
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