Table A is the Calculation of the Annual Rate on Valuation for the Financial Year. It is comprised of a number of sections and a series of calculations to determine the Annual Rate on Valuation. The data in this dataset is best interpreted by comparison with Table A in the published Annual Budget document which can be found at  http://www.sdcc.ie/sites/default/files/publications/adoptedbudget2016_0.pdf   external link Section 1 of Table A contains the Budgeted ‘Expenditure’ and ‘Income’ per Council Division and the ‘Estimated Outturn’ per Council Division for the previous Financial Year. The ‘Gross Revenue Expenditure and Income’ is the total of section 1 Section 2 of Table A contains ‘Provision of Debit Balance’ The ‘Adjusted Gross Expenditure and Income’ is the total of Section 1 and Section 2 Section 3 of Table A contains ‘Provision for Credit Balance’, ‘Local Property Tax’ and ‘Pension Related Deduction’ The ‘Amount of Rates to be Levied’ is the ‘Adjusted Gross Expenditure and Income’ minus the total of Section 3 Section 4 of Table A contains ‘Net Effective Valuation’ The ‘General Annual Rate on Valuation’ is the ‘Amount of Rates to be Levied’ divided by the ‘Net Effective Valuation’ Data fields for Table A are as follows – Doc : Table Reference Heading : Indicates sections in the Table - Table A is comprised of four sections; each section is represented by a sequential number in the heading field i.e. Heading = 1 for all records in the first section; etc. Ref : Item Reference (In section 1 = Division Reference; In other sections, DB = Provision for Debit Balance; CB = Provision for Credit Balanc;LPT = Local Property Tax; PRD = Pension Related Deduction; NEV = Net Effective Valuation) Description : Item Description Expenditure : Expenditure for this Item Income : Income for this Item PY : Estimated Outturn for this Item for previous Financial Year