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Notes for E3

Source:

1. Annual financial returns of NHS trusts, 1998/1999 to 2002/2003.
2. Annual financial returns of health authorities, 1998/1999 to 2001/2002.
3. Annual financial returns of strategic health authorities, 2002/2003.
4. Annual financial returns of primary care trusts, 2000/2001 to 2002/2003.

"Non Medical Education and Training (NMET)" and "Fixed Asset Imparement" figures were derived from the NHS trust, health authority and primary care trust (PCT) summarised accounts for years 1999 to 2001.

Figures are reported on an incone and expenditure basis, reflecting the gross value of goods and services supplied and capital charges incurred.

Cost of Use of Capital Assets:

a) The capital charge for strategic health authorities and PCTs is made up of the depreciation charge plus the cost of capital charge of 3.5% for net relevant assets.

b) "Cost of Use of Capital Assets" for NHS trusts is made up of the depreciation charge only.  The total capital charges in NHS trusts is made up of depreciation and a requirement to earn a 3.5% return on their on their average net assets.  This 3.5% is then repaid to the Department of Health as a Public Dividend Capital (PDC) dividend.  This is not recorded as operating expenditure to the trust.

c) "Cost of Use of Capital Assets" included fixed asset inparements of £447m for the year 2000, £115m in 2001, £116m in 2002 and £185m in 2003.

"Miscellaneous Expenditure" included £526m in 1999 and £669m in 2000, relating to "NMET" which was previously accounted for by the Department of Health Regional Offices.  "Miscellaneous Expenditure" included "Workforce Development Confederations Expenditure" of £1,123m in 2002 and £2,502m in 2003.

Data for 2003/2004 are expected to be available in February 2005.

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