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The Scottish Government Consolidated Accounts for the year ended 31 March 2017

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Glossary

Departmental Expenditure Limit (DEL) Public Expenditure within departmental programmes which form departments’ multi-year budget plan against which departments manage their spending. Departmental Expenditure Limits will identify separate elements for capital and current spending.
Annually Managed Expenditure (AME) Public Expenditure within departmental programmes but outside the Departmental Expenditure Limit and managed annually because it cannot reasonably be subject to firm multi-year limits, or should be subject to special handling.
Other Expenditure Outwith the Departmental Expenditure Limit (ODEL) Expenditure that is provided for in the budget but is not included in the total budget for Scotland for control purposes.
Capital charges An annual charge reflecting the consumption of fixed assets (depreciation) and any impairment, to ensure that the full cost of departmental activities is measured.
Resource accounting The application of accruals accounting for reporting the expenditure of central government and a framework for analysing expenditure by departmental objectives, relating these to outputs where possible.
Resource budgeting Planning and controlling public expenditure on a resource accounting basis.