The expenditure by unweightedhead of population for each NHS board from 2003-04 to 2005-06 was: Health Board 2003-04 (£) 2004-05 (£) 2005-06 (£) Argyll and Clyde 1,344 1,480 1,562 Ayrshire and Arran 1,216 1,387 1,526 Borders 1,263 1,367 1,457 Dumfries and Galloway 1,312 1,426 1,527 Fife 1,127 1,243 1,343 Forth Valley 1,153 1,271 1,393 Grampian 1,122 1,229 1,288 Greater Glasgow 1,403 1,538 1,656 Highland 1,314 1,480 1,612 Lanarkshire 1,178 1,290 1,384 Lothian 1,277 1,260 1,340 Orkney 1,570 1,675 1,923 Shetland 1,520 1,718 1,872 Tayside 1,346 1,466 1,550 West Isles 1,937 2,173 2,392 Under resource accounting...