20. Other current assets
 
  Group Company
  31 March 
2021 
Rm 		 31 March* 
2020 
Rm 		 31 March 
2021 
Rm 		 31 March* 
2020 
Rm 
Other current assets 459  536  459  536 
  Contract costs capitalised 261  299  261  299 
  Ongoing commission capitalised assets 198  237  198  237 
           
Contract costs capitalised 261  299  261  299 
  Opening balance 299  226  299  226 
  Contract costs capitalised during the year 265  344  265  344 
  Contracts cancelled during the year (26) (21) (26) (21)
  Amortisation recognised as cost of providing services during the year (277) (250) (277) (250)
* In the current financial year, contracts cancelled are included in the above reconciliation. In the prior year, this was included in the contract costs capitalised line item during the year. The prior year disclosure has been updated for comparability purposes.

Contract costs capitalised relate to commission and incentive costs paid to dealers and sales staff, which are considered incremental to the acquisition and fulfilment of the contract. The contract costs capitalised are amortised as an expense over the term of the contract to which the commission relates. Management expects that the full cost will be recovered through the revenue recognised on these contracts and has consequently not recognised any impairment on the contract costs capitalised. Contract costs capitalised have decreased due to lower sales during the COVID-19 lockdown period as the sales channels/stores were closed.
  Ongoing commission capitalised assets        
  Contract asset – ongoing commission 198  237  198  237 
  Ongoing commission (included in trade and other payables) (198) (237) (198) (237)
           
  Opening balance 237  131  237  131 
  Expense amortised in the current year (127) (114) (127) (114)
  New contracts entered into 206  286  206  286 
  Contracts cancelled during the year (118) (66) (118) (66)
  Closing balance 198  237  198  237