An extract from an annual report is provided here.

1. What do you think recreation leave and extended leave are likely to include?
2. What was the opening balance of recreation leave as at 1 July 2015?
3. By dollar value, did the staff take more recreation leave or extended leave in 2016?
4. By dollar value, did the staff accrue (become entitled to) more recreation leave or extended leave in 2016?
5. Why has the extended leave provision increased by $51 054 from 2015 to 2016?

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Balance 1 July Paid during year Provided during year Liability 30 June Current Noncurrent Total liability Note 2. Schedule of leave entitlements Recreation leave 2016 $ 98515 51315 47 200 875 67 115075 115075 115075 2015 $ 105771 86751 19 020 79 495 98515 98515 98515 Extended leave 2016 $ 2015 274855 244 172 830 21350 274025 222 822 51884 52 033 325 909 274855 310847 15062 325 909 267 120 7735 274 855 Total provisions 2016 $ 373 370 52 145 321 225 119759 440984 425 922 15062 440984 2015 $ 349943 108 101 241 842 131528 373 370 365 635 7735 373 370