ASC Collections Data Dictionary (Beta v1.3)
Capital charges i.e. depreciation, loss of impairment of assets, credits for capital grants and Revenue Expenditure Funded from Capital under Statute (REFCUS) should be recorded under service related expenditure (columns D and E) and as capital charges (columns P and Q). Capital charges and other residual costs associated with the closure of establishments should be included in FR007: Commissioning and Service Delivery Measure (columns D and E) and as capital charges (columns P and Q). Capital charges i.e. depreciation, loss on impairment of assets and credit for amortisation of capital grants should be recorded in the ASC-FR. It should be noted that credit for amortisation of capital grants is included, but the element of notional interest should be excluded from capital charges.