Broken Bulk

The difference between the prescribed and dispensing cost is distributed via a fair share method as it's centrally retained and therefore not directly charged back as a drug cost to the prescribers budget.

Line 7 on the IPP Report overview includes broken bulk. 

Out of pocket expenses

They are allocated to the Sub ICB Location (SICBL) of the prescriber.

Single Activity fees and additional fees

The single activity and additional fees are charged to NHS England and NHS Improvement (NHSEI) local teams and provider organisations (eg. hospitals). NHSBSA send the remuneration report monthly.