Decision Makers Guide - DMG37107

Calculating Normal weekly earnings: Expenses relevant to the period of accounts

Payments for expenses such as

• rent

• rates

• road tax and

• insurance

may in part relate to periods before or after the period covered by a profit and loss account. If the decision maker has to consider whether the whole of an expense claimed is relevant to the assessment period the decision maker must consider what proportion of the expense applied to, or was `used up` within that period.