26. Cashflow statement - Operating activities - Notes to the core accounting statements

2019/ 20 £000		2020 / 21 £000
14,029	Net (Surplus) or Deficit on the Provision of Services	11,815
	Adjust net surplus or deficit on the provision of services for non cash movements
(3,605)	Depreciation	(3,275)
(35)	Impairment and revaluations	76
(418)	Amortisation	(321)
(187)	(Increase) / Decrease in impairment for bad debts	(344)
(683)	(Increase) / Decrease in Creditors	(68)
130	Increase / (Decrease) in Debtors	(719)
14	Increase / (Decrease) in Inventories	134
(11,052)	Pension Liability	(9,417)
684	Contributions (to) / from Provisions	(33)
(69)	Carry amount of non-current assets sold (property and equipment, investment property and intangible assets)	(250)
25	Accrued Interest	5
(15,196)		(14,212)
	Adjust for items included in the net surplus or deficit on the provision of services that are investing or financing activities
15	Proceeds from the sale of property and equipment, investment property and intangible assets	235
15		235
(1,152)	Net Cash Flows from Operating Activities	(2,161)

Cashflow statement - Operating activities

The cash flows for operating activities include the following items: