User guide – Finance

User guide – Finance

Notes and definitions

Following local government reorganisation on 1 April 1996, the management and maintenance of motorways and other trunk roads was sub-divided into 8 operating units. These applied for the years from 1996-97 to 2000-01 inclusive. New arrangements were introduced with effect from 2001-02 which resulted in 4 Operating Companies maintaining the trunk road network. The introduction of 3rd Generation Contracts for Trunk Road Maintenance in April 2006 and 2007 means there are now 3 Operating Companies. Details of the areas covered by each of these companies can be found in the Annex.

Local authority trading services

Those services of a commercial nature which are, or could be, substantially financed by charges made to recipients of the services.

In a few cases, negative figures are shown in the net expenditure tables. This is due to income/receipts exceeding the expenditure in a particular category.

Retail Prices Index

Rail fares are 5 parts per 1,000 (or 0.5%) of the Retail Prices Index. Bus and coach fares are also 5 parts per 1,000 (or 0.5%). 'Motoring costs' accounts for 14.6% of the Retail Prices Index. This breaks down into:

  • 6.2% Purchase of vehicles (CHBK)
  • 2.2% Maintenance of motor vehicles (DOCT)
  • 3.8% Petrol and Oil (DOCU)
  • 2.4% Tax and Insurance.(DOCV)

Car parking charges are included under 'Maintenance of motor vehicles'.

Resource Accounting and Budgeting (also known as Accruals)

Under resource accounting income is shown when it is earned, and costs are shown when they are incurred, the timing of the cash movement is irrelevant. The costs of a capital asset are spread ('depreciated') evenly over its useful life. A capital charge was also made against the value of capital assets until 2009-10.

Cash Accounting

Income is shown when money is received, and costs are shown when payment is made. All receipts and payments made in a financial year are included in the cash accounts for that period. The whole cost of a capital asset is recorded when it is bought.


Table 10.1 (upper half) - Building a Better Scotland: Spending Proposals 2003-2006 and Scotland's Budget Documents 2006-07: Budget (Scotland) (No.3) Bill Supporting Document

Tables 10.1 (lower), 10.3 to 10.5 - from returns by Councils and boards to the Scottish Government

Tables 10.2 - Transport Scotland Trunk Roads Network Management.

Tables 10.6 - The Department of Energy and Climate Change.

Table 10.7 – Consumer Price Indices, Table 42.

Table 10.8 – Family Spending in the UK

Further information

Office for National Statistics:

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