1. Income of the Scottish Agricultural Science Agency ( SASA ) and Fisheries Research Services (FRS) under Service Level Agreement,SASA and FRS expenditure,
2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; European Union ( EU ) contributions towards EU rural development measures,Related rural development expenditure,
3. Contributions under the superannuation scheme for the Scottish Agricultural College and Agricultural and Biological Research Institutes; rents and wayleaves; recovery of costs in connection with land drainage; fees for Common Agricultural Policy Scheme appeals; sales of produce; charges under livestock schemes; pension contributions from members of the Crofters Commission and the Deer Commission; charges for cattle passports, publication and statistics; EU payments for Farm Account data,Related agricultural services expenditure,
4. Repayment of loans to harbour authorities; charges for licences under the Food and Environment Protection Act 1985, publications and statistics; payments under the European Financial Instrument for Fisheries Guidance,Related fisheries expenditure,
5. Charges for plant health and control work, seed and variety testing and pesticides work; sales of produce; charges for advisory visits, certifications, testing plants, animals and fish; charges for hire of equipment, publications and statistics,Related SASA , FRS and Scottish Fisheries Protection Agency ( SFPA ) expenditure,
6. Income of SASA , FRS and SFPA from services provided to external customers,SASA , FRS and SFPA expenditure,
7. Sale of research results and publications,Expenditure on environmental services,
8. Repayment of loans,Expenditure on Scottish Water,