The decision maker should use the information contained in the
accounts to calculate normal weekly earnings remembering that the
accounts
1) may include expenses which are
2) may not identify payments that are specifically included as
expenses for WFTC/DPTC (DMG35002). Separate enquiries may be needed
to establish whether any such payments were made.
Note The decision maker should never use the net profit/loss
figure shown in a profit and loss account as the chargeable income
or net profit/loss figure needed for DMG33102.