| 1. Income of the Scottish Agricultural Science Agency (SASA) under Service Level Agreement | SASA expenditure |
| 2. Sale of carcasses; repayment of loans under Crofting Building Loan Scheme; bond fees and insurance; receipts from the Meat and Livestock Commission under Ministerial Direction | 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; charges for relevant publications and statistics | Related agricultural services expenditure |
| 4. Repayment of loans to harbour authorities; charges for relevant publications and statistics | 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; charges for licences under the Food and Environment Protection Act 1985 | Expenditure on environmental services |
| 8. Repayment of loans | Expenditure on Scottish Water |