The income analysis should only include income that would arise under a public procurement option. Assumptions used in calculating income should be clearly stated. Income sources could include:
a) income from sale or rental, for example, surplus assets such as land and buildings could be sold or rented to third parties.
b) income based on residual value. The residual value is only relevant if the residual value differs significantly between the Privatization and public procurement options. In all other cases, the residual value should not be included in the PSC.
c) revenue to the government, if the government would sell some or all of the services produced to non-government parties e.g., tolls, user fees or other sources.