Calculations from this pipe roll mostly follow the conventions and criteria set out in Amt, Accession, 189, in order to ease comparisons with the figures set out ibid., 190–7. In particular, payments in ‘blanch’ have been converted to numero by the addition of a standard 1/19, even though there would have been variability in the conversion rate by 1164–5 owing to the (presumed) reintroduction of the assay.

‘Payments in’ cover all recorded payments to the treasury and chamber in the financial year 1164–5 no attempt has been made to distinguish current year's accounts from those left owing from previous years, and no reference has been made to debts carried forward. It must be presumed that payments into the chamber were higher than the £887 10s. 4d. recorded in the pipe roll; damage to the pipe roll also conceals a few payments in Cambridgeshire–Huntingdonshire although sums involved were probably small. Expenditure incurred in advance on behalf of the king, and allowed to sheriffs and others when presenting their accounts at the exchequer, has been added to the amounts of ‘payments in’ to give total sums raised.

The category for ‘Farms, etc.’ includes not only sheriffs' farms but also those of manors accounted for separately, purprestures and escheats, cesses of woods and the farms of vacant bishoprics and abbeys (the last were treated as ‘regalian rights’ in the calculations from the 1130 pipe roll, Green, Henry I,223–5).