Government Expenditure and Revenue Scotland (GERS) is an annual estimate of the Scottish economy as part of the United Kingdom. Long slated as the basis for charge that Scotland is too wee, too poor and too stupid to survive on it's own the GERS report is coming under increasing scrutiny as being rather economical with the truth. To take one example, the value of the oil coming out of the North Sea is booked where the companies have their headquarters, namely London. That makes the country look a lot poorer than it really is and distorts the picture that would otherwise be in place if the country was independent.