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1. All costs incurred by the Department which are directly attributable to the functions specified in Schedule 1.
2. That proportion of the costs, not falling within paragraph 1, incurred by or on behalf of the Department, in relation to staff, equipment, premises, facilities and matters connected, whether directly or indirectly, therewith, being the proportion which falls to be attributed to any of the functions specified in Schedule 1.
3. The recovery of any past deficits incurred in relation to any of the functions specified in Schedule 1.
4. Where demand for the discharge of a function specified in Schedule 1 varies over a period of years, the average costs which are attributable to that discharge over that period.
5. The allocation over a period of years, of an initial or exceptional cost in relation to the discharge of the functions specified in Schedule 1.
6. A return on the amount of capital and depreciation of assets employed in the discharge of the functions specified in Schedule 1.
7. The allocation of sums in respect of matters which would otherwise be covered by insurance, superannuation payments, Vehicle Excise Duty and provision to make good losses and bad debts, in relation to any of the functions specified in Schedule 1.
8. Amounts recovered in relation to any of the functions specified in Schedule 1 other than from such fees as are referred to in this Order.
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