Expenses Summary 
This screen is not strictly a document for fundamental
analysis but it allows the user to check important detail about the make-up
of total revenues. Again, this screen is an intermediate step between
the business stream and general input assumptions, on the one hand, and
the Income and Expenditure Account on the other. Its greater complexity
reflects the fact that the routines for forecasting expenditure in CAPACITY
are much more complex than those for forecasting revenues.
The screen summaries and presents the various projected expenditure items
in a format which reflects the structure used in the model, whereby existing
("fixed") costs are dealt with separately from incremental (unit-based
"variable") costs.
For the property-based business streams, nine relating to social housing,
but excluding Home-buy, and three relating to non-social housing, the
expenditures are presented and summarised under the following headings:
management costs, service costs, care/support costs, major repairs and
maintenance costs and ongoing repairs and maintenance costs.
However, for non-social housing there are no care/support costs. Business
stream-based incremental costs are shown separately from existing costs
then added.
For the non-property based business streams, two relating to social housing
and one relating to non-social housing, there is simply one cost category,
namely management and other costs. Furthermore there is not the split
between incremental and existing costs, since total costs are modelled
simply as a percentage of total revenues, which include both existing
and new volumes.
Finally this sheet also summarises all the above costs under the four
main headings of:
social housing property based
social housing non-property based
non-social housing property based
non-social housing non-property based.
Home-buy, again, is dealt with direct to the Income and Expenditure Account.
The picture of the Expenses Summary screen is an edited version of the
full CAPACITY table which mainly repeats a standard format for all 16
business streams.
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