Gross revenue is income received from immediate payments, invoiced payments and withdrawals from the Bond Reserve A/C by the Roads Authority. A withdrawal from this account is generally associated with the cost of a reinstatement failure within the project guarantee period.

Net revenue is gross revenue less non-bonded post guarantee refunds and additional sums added to the Bond Reserve A/C by the Roads Authority.

Step 1: illustrates the drill down procedure associated with a financial query:

Select a specific item for further analysis:

Step 2: illustrates the financial transactions arising from the processing of an immediate payment:

Select and process an immediate payment:

Although this payment transaction occurs in 2006 the immediate payments due figure has been reduced for 2004 and not 2006 as expected. The revenue generated for 2004 has also been increased. Transactions relate to the initial date the transaction is generated, in this case, June 2004 when the application for roadworks was submitted.

Step 3: illustrates financial tracking and reporting from a company perspective:

Select a company from the pie chart or legend.

Select and process an invoice payment.

Select the UPDATE INVOICE button to change the status of the marked item from payment due to payment received.

Although this payment transaction occurs in 2006 the invoiced payments due figure has been reduced for 2005 and not 2006 as expected. The revenue generated for 2005 has also been increased. Transactions relate to the initial date the transaction is generated, in this case, February 2005 when the application for roadworks was submitted.

The following illustrates the various reporting options associated with company payment analysis.

Select Cumulative T-Form Charges from the Financial menu to preview annual summary charges under the following categories: Administration/Monitoring, Time Violation, Reinstatement, Long Term Damages, Water/Drainage Connections and Fines for unauthorised projects.

Further transaction processing of the monitoring charge is similar to previous examples.

Annual charge figures display the amounts levied but not necessarily received. For example a charge may not yet be invoiced for payment, be awaiting an invoice payment or be an immediate charge not yet paid. This is best illustrated with the following example for long term damages.