§ Mr. Maclean
To ask the Parliamentary Secretary, Lord Chancellor's Department what methods of depreciation the Lord Chancellor's Department will apply in the current financial year to fixed assets in the preparation of departmental resource accounting balance sheets. 
§ Jane Kennedy
The Lord Chancellor's Department will use the Straight-Line method of depreciation in the preparation of departmental resource accounts for 1999–2000. This is in accordance with the Treasury's Resource Accounting Manual, which is in turn underpinned by Financial Reporting Standard 15 'Tangible Fixed Assets', as issued by the Accounting Standards Board.