Ann: Annual Report to shareholders, page-66

Is anyone able to confirm my thinking on this? Trade and other receivables recorded in the balance sheet will be captured in revenue? I'm just trying to understand the impact as the increase from last year is a significant $10M. Much larger than the increase in inventory - greater than $4M, which I understand would go to expenses for the FY but not contribute to revenue, as of course nothing has been sold. I imagine that there would also be expenses incurred in respect of inventory (ie repair costs), which has not yet been sold. Would that expense be recorded in this year's income statement?