Government Expenditure and Revenue Scotland (GERS) is an annual estimate of the Scottish economy as part of the United Kingdom. GERS is produced by Scottish Government statisticians. It is designated as a National Statistics product, which means that it is produced independently of Scottish Ministers and has been assessed by the UK Statistics Authority as being produced in line with the Code of Practice for Statistics. It contains a number of estimates, as there is incomplete data collected for Scotland.
Wikipedia describes GERS in the following terms:
"Since devolution, it has been compiled by economists and statisticians in the Office of the Chief Economic Adviser of the Scottish Government. The report is based partly on actual spend and income. Where actual data is not readily available, estimates of income for Scotland are made by the compilers; the data for the estimates are from a variety of sources including pan UK data provided by the UK Government's Office for National Statistics (ONS). GERS is designated as a National Statistics product, which means that it is produced independently of Scottish Ministers and has been assessed by the UK Statistics Authority as being produced in line with the Code of Practice for Statistics"