BIM40000 - Measuring the profits (specific rules & practices): receipts & deductions: contents
| BIM40050 | Receipts: general |
| BIM40100 | Receipts: compensation and damages |
| BIM40200 | Receipts: unclaimed balances |
| BIM40300 | Receipts: exclusivity agreements |
| BIM40350 | Receipts: fees |
| BIM40400 | Receipts: government support for new businesses |
| BIM40450 | Receipts: grants and subsidies |
| BIM40550 | Receipts: hire purchase |
| BIM40650 | Receipts: insurance commissions |
| BIM40750 | Receipts: insurance recoveries |
| BIM40800 | Receipts: interest and dividends |
| BIM41000 | Receipts: rents and payments from tenants |
| BIM41050 | Receipts: reverse premiums |
| BIM41800 | Receipts: voluntary receipts |
| BIM42050 | Deductions: general |
| BIM42100 | Deductions: scope of |
| BIM42200 | Deductions: timing |
| BIM42500 | Specific deductions: administration |
| BIM42550 | Specific deductions: advertising |
| BIM42600 | Specific deductions: annuities and annual payments |
| BIM42700 | Specific deductions: bad and doubtful debts |
| BIM42950 | Specific deductions: compensation and damages |
| BIM43100 | Specific deductions: crime (expenditure involving) |
| BIM43250 | Specific deductions: dilapidations under a lease |
| BIM44000 | Specific deductions: employee share schemes |
| BIM44500 | Specific deductions: employee benefit trusts |
| BIM45000 | Specific deductions: entertainment |
| BIM45150 | Specific deductions: gifts |
| BIM45300 | Specific deductions: guarantee payments |
| BIM45350 | Specific deductions: hire purchase |
| BIM45500 | Specific deductions: insurance |
| BIM45650 | Specific deductions: interest |
| BIM45800 | Specific deductions: loan finance |
| BIM45850 | Specific deductions: losses |
| BIM45900 | Specific deductions: overseas taxes |
| BIM45950 | Specific deductions: patents & royalties |
| BIM46000 | Specific deductions: pension schemes |
| BIM46250 | Specific deductions: premiums |
| BIM46350 | Specific deductions: pre-trading expenditure |
| BIM46400 | Specific deductions: professional fees |
| BIM46500 | Specific deductions: provisions |
| BIM46800 | Specific deductions: rent & rates |
| BIM46900 | Specific deductions: repairs and renewals |
| BIM47000 | Specific deductions: staffing costs |
| BIM47300 | Specific deductions: security expenditure |
| BIM47400 | Specific deductions: subscriptions |
| BIM47600 | Specific deductions: trade organisations |
| BIM47700 | Specific deductions: travel & subsistence |
| BIM47800 | Specific deductions: use of home |
