§ Mr. Maclean
To ask the Secretary of State for Scotland what methods of depreciation his Department will apply in the current financial year to fixed assets in the preparation of departmental resource accounting balance sheets. 
§ Dr. Reid
Freehold land is not depreciated. Depreciation on other tangible fixed assets will be provided using the straight line method. This is in accordance with the Treasury's Resource Accounting Manual and Financial Reporting Standard 15 "Tangible Fixed Assets" issued by the Accounting Standards Board.