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Expenses and other income | 12 Months Ended
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Jun. 30, 2021
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Expenses and other income | 5 Expenses and other income
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | US$M |  |  | US$M |  |  | US$M |
Employee benefits expense: |  |  |  |  |  |  |  |  |  |  |  |
Wages, salaries and redundancies |  |  | 4,399 |  |  |  | 3,706 |  |  |  | 3,683 |
Employee share awards |  |  | 124 |  |  |  | 129 |  |  |  | 138 |
Social security costs |  |  | 3 |  |  |  | 2 |  |  |  | 4 |
Pension and other post-retirement obligations |  |  | 316 |  |  |  | 283 |  |  |  | 292 |
Less employee benefits expense classified as exploration and evaluation expenditure |  |  | (119 | ) |  |  | (65 | ) |  |  | (85 | )
Changes in inventories of finished goods and work in progress |  |  | (334 | ) |  |  | (326 | ) |  |  | 496 |
Raw materials and consumables used |  |  | 4,940 |  |  |  | 5,509 |  |  |  | 4,591 |
Freight and transportation |  |  | 2,037 |  |  |  | 1,981 |  |  |  | 2,378 |
External services |  |  | 5,260 |  |  |  | 4,404 |  |  |  | 4,745 |
Third-party commodity purchase s |  |  | 2,230 |  |  |  | 1,139 |  |  |  | 1,069 |
Net foreign exchange losses/(gains) |  |  | 310 |  |  |  | (603 | ) |  |  | (147 | )
Fair value change on derivatives (1) |  |  | 145 |  |  |  | 422 |  |  |  | 8 |
Government royalties paid and payable |  |  | 3,217 |  |  |  | 2,362 |  |  |  | 2,538 |
Exploration and evaluation expenditure incurred and expensed in the current period |  |  | 430 |  |  |  | 517 |  |  |  | 516 |
Depreciation and amortisation expense |  |  | 6,824 |  |  |  | 6,112 |  |  |  | 5,829 |
Net impairments: |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 2,583 |  |  |  | 494 |  |  |  | 250 |
Goodwill and other intangible assets |  |  | 52 |  |  |  | – |  |  |  | 14 |
All other operating expenses |  |  | 2,083 |  |  |  | 2,709 |  |  |  | 1,703 |
Total expenses |  |  | 34,500 |  |  |  | 28,775 |  |  |  | 28,022 |
Insurance recoveries (2) |  |  | (46 | ) |  |  | (489 | ) |  |  | (57 | )
Other income (3) |  |  | (464 | ) |  |  | (288 | ) |  |  | (336 | )
Total other income |  |  | (510 | ) |  |  | (777 | ) |  |  | (393 | )
(1) | Fair value change on derivatives is principally related to commodity price contracts, foreign exchange contracts and embedded derivatives used in the ordinary course of business as well as derivatives used as part of the funding of dividends.
(2) | Insurance recoveries is principally related to claims received from Samarco dam failure. Refer to note 4 ‘Significant events – Samarco dam failure’ for further information.
(3) | Other income is generally income earned from transactions outside the course of the Group’s ordinary activities and may include certain management fees from non-controlling interests and joint arrangements, dividend income, royalties, commission income and gains or losses on divestment of subsidiaries or operations.
Recognition and measurement Income is recognised when it is probable that the economic benefits associated with a transaction will flow to the Group and can be reliably measured. Dividends are recognised upon declaration.

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