Housing Revenue Account - An Introduction - Briefing Paper

This briefing paper provides an introduction and overview of the housing revenue account. It covers:

  • Introduction
  • Basic Accounting
  • The difference between capital and revenue expenditure
  • Capital Income (or Capital Receipts) and Revenue Income
  • Paying for Revenue and Capital Expenditure
  • Borrowing and Capital Financing Charges
  • Budget and Closedown
  • The difference between a Local Authority Housing Revenue Account and General Fund
  • Housing Revenue Account - an example
  • Expenditure
  • Operating Expenditure
  • Movement on the Housing Revenue Account Balance
  • Adjustment between accounting basis and funding basis
  • Self-Financing
  • The Housing Revenue Account Ring Fence
  • What is Capital Expenditure
  • Housing Revenue Account Capital Programme - an example
  • The financing of housing capital expenditure
  • Major Repairs Reserve
  • Borrowing
  • Capital Receipts
  • Revenue Contributions to Capital Outlay
  • Government Grants
  • Recent Developments

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