# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 19: Distinguishing housing activities


Where an association undertakes any activities which are not housing activities, the association shall distinguish in its accounts its housing activities from its other activities by—
(a) distinguishing housing land from other fixed assets;
(b) identifying any other items which relate solely to housing activities; and
(c) apportioning income and expenditure between those items which relate to housing activities and those relating to other activities.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/19 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.