Accounting models, such as HAM, emphasise the flow of money in public sector entities. Let us take the example of a local school (or school council), which receives CU 1 million per year from the Ministry of Education, CU 0.1 million from fees, donations, etc. and runs at operational costs of CU 0.9 million. It owns a 20-year-old school building, which was constructed for CU 9 million and has a useful life of an estimated 30 years. There is a mortgage loan of CU 0.5 million on this property. The school building needs refurbishment and expansion, representing an investment of CU 2.5 million. This will expand the useful life to another 20 years. The Ministry of Education will contribute a non-repayable grant of CU 0.5 million for the extension. Show how the money flows using HAM or another model from your jurisdiction. Will the school be able to make the investment? Is it sustainable to increase the loan?