Project appraisal - Transport Policy and Planning in Great Britain - page 351

Table 21.1 The public accounts worksheet (source: TAG unit 3.5.1)

All modes total

Road infra-structure Bus and coach Rail Other

Central government funding :
Revenue
Operating costs
Investment costs
Developer and other contributions
Grant/subsidy payments
Indirect tax revenues
Net impact Central Government (A)
Local government funding:
[as above excluding indirect tax revenues]
Net impact Local Government (B)

TOTAL (A + B)
Costs and payments are entered as positive numbers; revenues and contributions as negative numbers. All entries are discounted present values in 2002 prices