Write a source label above every number before doing arithmetic: AP Finance Department, Budget at a Glance, BE 2026–27. The projected GSDP is ₹19,75,073 crore; total expenditure is ₹3,32,205.33 crore. These are different measures. One describes projected output in the state economy; the other is the state government's planned expenditure. Do not convert either into a per-capita figure without the matching population and definition.

Rebuild the revenue gap without looking: revenue expenditure ₹2,56,142.64 crore less revenue receipts ₹2,34,140.14 crore equals ₹22,002.50 crore. Then rebuild the primary deficit: fiscal-deficit magnitude ₹75,868.09 crore less interest ₹37,280.55 crore equals ₹38,587.54 crore. If the printed balance table uses a negative sign, explain that it marks a deficit rather than a negative amount of spending.

Finally, test three common substitutions. A proposed investment is not a state appropriation; an appropriation is not a paid bill; a paid bill is not proof that a road, school or irrigation command works. A 2024–25 district survey statistic should remain tied to its older district geography. Before the examination, check whether the Finance Department has issued a newer Budget at a Glance or Socio Economic Survey, and use the exam's stated current-affairs cutoff.