| Label: |
Cleaning services provided by other businesses |
| Concept Guidance: |
The amount of expenses incurred in cleaning.
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| Form-Specifc Guidance: |
Cleaning services expenses are incurred when the business' premises are cleaned by an external business.
Include:
- building cleaning;
- office cleaning;
- window cleaning;
- furniture cleaning; and
- removal of waste from inside to areas outside the office compounds.
Exclude:
- wages and salaries of own employees engaged in cleaning activities (reported as Salaries and wages on ARF 331.0);
- motor vehicle cleaning; and
- carpet, laundry and dry-cleaning.
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