C. Identify the sources of income for these goods and services
These costs must now be allocated a second time, to those financing the activity. In
Example 2, below, one of the sources has stated that all the finance must be used for
Department 1 costs and has accepted the method for allocating these, as used above.
The other source of income covers the balance in Department 1 and all of
Department 2.
Example 2
Income £000 Department 1 Department 2
Funder 1 100 100
Funder 2 85 3 82
Total 185 103 82
D. If necessary, identify proportions of income from different sources
In contrast to Example 2, in Example 3, below, the sources can be used for the whole
organisation’s expenditure. £100,000 divided by £185,000 multiplied by £103,000
equals £56,000.
Example 3
Income £000 Department 1 Department 2
Source 1 100 56 44
Source 2 85 47 38
Total 185 103 82
You are now in a position to include the stakeholders for income sources 1 and 2,
and the contributions of £100,000 and £3,000 in Example 2, or £56,000 and £47,000 in
Example 3, can be entered in the input column on the Impact Map.

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0 A guide to Social Return on Investment
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