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Type
House
Session
Year
Department
Member
Primary member
Answering member
More
McGuire, Anne (1)
Legislative stage
Legislation
Subject
Publisher
To ask the Secretary of State for Work and Pensions what his Department's policy is on the treatment of depreciation of computer software; and whether any extraordinary charges in respect of computer software assets have been made in the last three years.
To ask the Secretary of State for Work and Pensions what his Department's policy is on the treatment of depreciation of computer software; and whether any extraordinary charges in respect of computer software assets have been made in the last three years.
Asked by
Lord Hammond of Runnymede
(Conservative)
Answered by
Anne McGuire
(Labour)
Answering body
Department for Work and Pensions
Type
Written questions
Status
Answered
Tabled on
29 June 2006
For answer on
3 July 2006
Answered on
17 July 2006
The Department has a policy to depreciate software using a straight-line method, at rates calculated to write off the current replacement cost, less estimated residual value, of each asset in equal instalments over its expected useful life.Assets are depreciated from the month following acquisition or from when the asset is brought into use, if later.Software purchases are depreciated over a period of five years. Software licences and software development costs are depreciated over a period of five years or the life of the asset or licence period, if shorter.No extraordinary charges have been made in the last three years in respect of software.
Subjects
Software; Department for Work and Pensions
Date
17 July 2006
Reference
82526; 449 c224-5W
House
House of Commons