Written question asked by Lord Blencathra (Conservative) on Thursday, 28 October 1999, in the House of Commons. It was due for an answer on Tuesday, 9 November 1999. It was answered by Lord Reid of Cardowan (Labour) on Tuesday, 9 November 1999 on behalf of the Scotland Office.

Scotland Office

Question: 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.

Answer: 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. [97040] 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.

Secondary information

Type: Written question
Reference: 97040; 337 c510W
Session: 1998-99
Subjects: Accountancy Assets Budgeting Government departments Scotland Office