NEW: Before he left office, Trump filed his final financial disclosures with @OfficeGovEthics. I’ve had a read through them. The income he is claiming in respect of his Scottish resorts is entirely divorced from the reality set out in black in white in his UK accounts. Thread 👇

Firstly, Trump lists his income from ‘golf related revenue’ at Turnberry as $9.8m. Which is interesting, given the latest UK accounts for Turnberry's parent company registered losses of £2.3m ($3.1m) for the 12 months to 31 Dec 2019.

Even the turnover in the UK accounts - listed as £19.6m ($26.8m) is a country mile off that income figure listed in Trump's OGE filings. Comparing like for like, even accounting for that weird 'golf related revenue' descriptor, it's not even close.

If you drill down in more detail, and subtract the administrative expenses at Turnberry's parent firm from its turnover in order to get closer to whatever that 'income' figure entails, the number is still £12.5m ($17.2m).

And if you go deeper, and account for the gains the company made in foreign exchanges, and deduct depreciation and amortisation costs, the figure is £9.9m ($13.6m). Still a way off the OGE number.