# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Part 1 Note 1 – Particulars of turnover, operating costs and operating surplus or deficit Turnover Operating Costs Operating Surplus or Deficit Operating Surplus or Deficit for Previous Period of Account £ £ £ £ Social lettings Other activities Total Total for previous period of account Note 2 – Particulars of turnover, operating costs and operating surplus or deficit from social letting activities General Needs Housing Supported Housing Accommodation Shared Ownership Housing Other (describe) Total Total for previous period of account £ £ £ £ £ £ Rent receivable net of service charges Service charges Gross income from rents and service charges Less voids Net income from rents and service charges Grants from the Scottish Ministers Other revenue grants Total turnover from social letting activities Management and maintenance administration costs Service costs Planned and cyclical maintenance including major repairs costs Reactive maintenance costs Bad debts – rents and service charges Depreciation of social housing Impairment of social housing Operating costs for social letting activities Operating surplus or deficit for social lettings Operating surplus or deficit for social letting for previous period of account Note 3 – Particulars of turnover, operating costs and operating surplus or deficit from other activities Grants from Scottish Ministers Other revenue grants Supporting people income Other income Total Turnover Operating costs – bad debts Other operating costs Operating surplus or deficit Operating surplus or deficit for previous period of account £ £ £ £ £ £ £ £ £ “Other activities” that are material should be clearly described and a materiality level of 5% of turnover or costs, or £250,000, whichever is lower, should be applied for item or items included as “other activities”. Wider role activities undertaken to support the community, other than the provision, construction, improvement and management of housing Care and repair of property Factoring Development and construction of property activities Support activities Care activities Agency/management services for registered social landlords Other agency/management services Developments for sale to registered social landlords Developments and improvements for sale to non registered social landlords Other activities (describe here) Total from other activities Total from other activities for the previous period of account --- Source: https://www.legislation.gov.uk/ssi/2007/165/schedule/part/1 (the official version) Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/schedule/part-1 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.