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## Impairment loss 

No impairment loss has been recognised for the year ended 30 June 2011. 

In the 2010 financial year, the consolidated entity reviewed the recoverable amount of exploration and evaluation expenditure incurred in respect of petroleum exploration licence PEL 103 in the Cooper Basin, South Australia. Recent exploration activities were determined to be not supportive of a commercial coal seam gas development, and as a result, an impairment loss of $13.9 million was recognised for all the gas-related exploration and evaluation expenditure. 

The impairment loss of $nil (2010: $13.9 million) is included in other expenses in the line item ‘impairment of exploration and evaluation assets’ in Note 6. 

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## Depreciation and amortisation expense 

Depreciation and amortisation expense of $17.0 million (2010: $17.7 million) is included in the line item ‘depreciation and amortisation’ in the income statement. 

