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Notes - 1.2 Own-Source Revenue and Gains (Cont.)
Note 1.2B: Fees and Fines
Note 1.2C: Rental Income
Total rental income
The NCA, in its capacity as lessor, receives rental payments for a number of properties under its control. Rent relief arrangements due to the COVID-19 pandemic has meant rental lease commitments have reduced significantly.
Maturity analysis of operating lease income receivables:
Within one year
One to two years
Total undiscounted lease payments receivable
Note 1.2D: Other Revenue
Audit services received free of charge
Total other revenue
Services Received Free of Charge
Services received free of charge are recognised as revenue when, and only when, a fair value can be reliably determined and the services would have been purchased if they had not been donated. Use of those services is recognised as an expense. Services received free of charge are recorded as either revenue or gains depending on their nature.
Note 1.2E: Other Gains
Refund from prior year
Total other gains
Note 1.2F: Revenue from Government
Total revenue from Government
Revenue from Government
Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the NCA gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Appropriations receivable are recognised at their nominal amounts.