Hele den skattegodtgørelse, der skal betales, registreres som en offentlig udgift (»Skattegodtgørelser, der skal betales, i alt«, PTC) med angivelse af »Overført beløb« (TC), som er skattegodtgørelse, der overstiger det skyldige skattebeløb, og som udbetales til skatteyderen.
The whole amount of the payable tax credit should be recorded as government expenditure (‘Total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC), which are payable tax credits that exceed the taxpayer's liability and that are paid out to the taxpayer.