I've assumed its like all expenses getting coal to the boat divided by the number of tonnes to the boat. The final number gets given differently depending on how different people classify the expenditure within each reporting period. For example, does a multi period capital expense get counted in the first period, is it evenly spread across all periods or is it accounted for in the period which the cost is incurred.
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I've assumed its like all expenses getting coal to the boat...
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