Calculating the costs and revenues of the alcohol licensing system - October-2018 [pdf, 334 KB]
...costs. Disbursements to ARLA: TAs should include their disbursements to ARLA within costs. This disbursement should be offset by TA licence revenue, which includes the amount which is remitted to ARLA. Overhead costs: Finance, corporate services, human resources, IT, legal, accommodation (rent, maintenance, utilities). Overhead allocation: The allocation of overheads is generally applied in relation to full-time equivalent staff (FTE) or unit expenditure. Different TAs might app...