b'NOTE 2: REVENUE & OTHER INCOME20222021 Notes$000$000 Care Income: Government grants and subsidies - other(i)63,03464,772 Government grants and subsidies - residential aged care(i)137,218122,809 Residents and clients fees and charges(ii)109,80992,168 Other(i)1,3857,200(iii)311,446286,949Accommodation Income: Other resident revenue7,4777,289 Imputed revenue on RAD and bond balances369228 Accommodation bond retentions and exit fees2,5422,158 Rental income1,4681,30311,85610,978 Other Income: Interest received3,5202,960 Bequests and donations2775 Gain on disposal of non-current assets3,4641167,0113,151 Total Revenue & Other Income330,313301,078(i)The Company derives revenue from the transfer of goods and services at a point in time in accordance with AASB15. (ii)The Company derives revenue from the transfer of goods and services over time in accordance with AASB15. (iii)Revenue from contracts with customers has been derived from the Queensland geographical region.Accounting Policy Government grants and subsidiesother Grant revenue is recognised in profit or loss when the Company satisfies the performance obligations stated within the funding agreements. If conditions are attached to the grant which must be satisfied before the Company is eligible to retain the contribution, the grant will be recognised in the statement of financial position as a contract liability until those conditions are satisfied. The above Grants have been recognised as funds have been in expended and care has been provided (at point in time) in accordance with AASB15. Government grants and subsidies - residential aged careThe Company recognises revenue from aged care services over time as performance obligations are satisfied, which is as the services are rendered.Revenue arises from a single agreed contract with a resident.Fees received is based on the Aged Care Funding Instrument ("ACFI") assessment and recognised on a daily basis (in line with the care given to the residents).The funding received is determined by the Department of Health and based on a range of factors including resident\'s care needs; whether the facility has been significantly refurbished; levels of supported residents and financial means of the resident.Funding is received in advance from the Department of Health.Page | 26'