• Staff turnover• Discount rate• Salary increase and how and when leave is actually taken (leave taking model)Cost of service – This is the value of seniority rights, cursed during a financial year and identified in the income statement for the financial year. The cost of service is calculated by determining the present value of the new provisions.Net interest on liabilitiesThe cost of interest corresponds to the interest accrued on the long service leave liability during the financial year. The interest cost calculation identifies the long service leave liability at the beginning of the financial year, the benefits paid during the financial year and the cost of services rendered in the income statement. Revaluation of liabilityThese arise due to changes in actuarial assumptions or due to experience gained by the employee rather than when it is paid. It should be identified in the financial statements whether it is a current or non-current liability or an interest or service cost in the result.