| 1. Recovery of costs from local authorities in respect of self-governing schools | Expenditure on education services |
| 2. Recovery of costs from HM Inspectors of Education | Expenditure on education services |
| 3. Recovery of costs from Youthlink | Expenditure on education services |
| 4. Repayment of student awards and interest capitalised on student loans | Expenditure of the Student Awards Agency for Scotland |
| 5. Income from the Graduate Endowment Scheme | Expenditure on student support relating to the provision of allowances for living costs and loans |
| 6. Sums accruing from Lifelong Learning related activities | Expenditure on Lifelong Learning related activities |
