We are using Receipts and Payments accounting as a small charity. We record donated goods for distribution to beneficiaries as an income under A1 Receipts. Should we also be recording the outgoing goods as expenditure under A3 Payments when we give them away? To give a practical example, someone donates a sleeping bag to us and we record that as an income of £15. Do we then record it as expenditure of £15 when we give it away?