Select Committee on Defence Written Evidence

Annex 1


  1.   Direct R DEL This is a control aggregate within the resource budget which excludes non-cash items such as depreciation, cost of capital and movement in provisions. Direct R DEL is also known as "near cash in the resource budget".

  2.   Indirect R DEL This covers items such as depreciation cost of capital charges and movements in provisions (other than nuclear provisions), and the notional auditors' fees for the NAO. This is also known as non-cash.

  3.   Total R DEL is the sum of columns 1 and 2.

  4. AME (Annually Managed Expenditure) covers programmes that are demand-led, such as war pensions, or exceptionally volatile in a way that could not be controlled by the department and where the programmes are so large that the department could not be expected to absorb the effects of volatility in its programme, such as movements in nuclear provisions.

  5.   Non-Budget Items of expenditure which are subject to Parliamentary but not Treasury control, and hence are outside DEL and AME.

  6.   Total Net Resources This is the sum of columns 1 to 6.

  7.   Capital DEL is for new investment and net policy lending. It includes Capital additions and disposals and also the capital repayment of loans.

  8.   Capital AME includes the capital element of the loan repayments for self financing public corporations, such as QinetiQ.

  9.   Total Net Capital This is the sum of columns 8 and 9.

2 May 2006

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