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Are staff costs to be excluded from the communication and knowledge management line?

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Are staff costs to be excluded from the communication and knowledge management line?

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A. No, staff costs can be included in the communication and knowledge management box. If your costs for communication and knowledge management involve staff costs, you are welcome to put this in the same box as staff costs, but then indicate in the notes box how much of this total is going on communication and knowledge management aspects that include staff costs. Alternatively, you could put these costs in the Knowledge Mgmt & Communications box, but again, if you chose to do this, please indicate in the notes where the overlap with staff costs exists.

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