Broken Bulk
The difference between the prescribed and dispensing cost is distributed by 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, such as hospitals. NHS Business Services Authority (NHSBSA) send the remuneration report monthly.