a) Have a look at the UK debt counter my friend. http://www.nationaldebtclock.co.uk/ b) The Gers numbers for Scotland are an extrapolation from UK data including expenditure for Defense (including Trident & funded conflicts), Foreign Aid and old UK paid debt. So stop picking articles from the Telegraph, who completely forget to name those things. c) and d) 90% of the numbers in GERS have no probative audit trail. And no auditor could certify this report. EVER.