HC Deb 04 November 1999 vol 337 cc269-70W
Mr. Maclean

To ask the President of the Council (1) what methods of depreciation her Department will apply in the current financial year to fixed assets in the preparation of departmental resource accounting balance sheets; [97042]

(2) if she will list the methods of depreciation her Department will apply in the current financial year to fixed assets in the preparation of departmental resource accounting balance sheets. [96912]

Mrs. Beckett

My Department will apply the straight line method. This is in accordance with the Treasury's Resource Accounting Manual. The requirements in the Manual will be underpinned by Financial Reporting Standard 15, "Tangible Fixed Assets", issued by the Accounting Standards Board.