It is less complicated than it looks, once the terms are clear.
Most people meet this once and never think about it again, which is exactly why it is worth reading up on.
What to check first
The practical effect is easier to see in a single example than in a summary. The figures move about, but the direction has been the same for three years.
Where to go from here
Nobody is required to explain this to you, which is half the problem. Most of the confusion comes from two terms that sound alike and mean different things.
None of this is urgent, but it is worth an hour before the next renewal.
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