The income analysis should only include income that would arise under a Privatization option from third parties, i.e., not income received from the government and comparable to that included in the PSC.
Income sources may 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) any payment received by the private partner in relation to residual value at the expiry of the contract period should be considered if this cost differs significantly (+/-10%) between the Privatization and public procurement options. In all other cases, the residual value should not be included in the Privatization option. In the event that this cost is included, the assumptions used in arriving at the residual value should be clearly stated.
c) revenue to the private partner from selling some or all of the services produced to third parties e.g., tolls, user fees or other sources.
No availability payment or similar should be included.