Question: oh don't make any excuses for him
It's not his fault at all.

Answer: no

Question: It runs some 112 km (70 miles) from Bowness-on-Solway north of Carlisle in the west, to Wallsend, just north of Newcastle-upon-Tyne, in the east.
Browness-on-Solway north is a very well loved path for this journey.

Answer: it is not possible to tell

Question: When incurred, they are treated as expenses in determining the net costs of operations.
When determining the net costs of operations, they should not be included as expenses.

Answer:
no