Briefing / Capital costs in trusts and the impact of PFI

The HFMA’s briefing Capital costs in trusts and the impact of PFI has been produced with the support of the Financial Management and Research Committee. Using data from NHS trusts’ and foundation trusts’ annual accounts, presented in several charts, this briefing explores the financial challenges faced by trusts due to capital costs. The aim of the briefing is to generate debate around the impact of capital costs and how to ensure they do not lead to cutting operational budgets due to accounting for financing charges such as depreciation and interest costs.

There is an accompanying spreadsheet based tool, based on the 2013/14 accounts data, available to download to explore the data for individual trusts.

Briefing

This briefing explores the financial challenges faced by trusts due to their capital costs by using data from NHS trusts' and FTs' annual accounts.

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Excel data analysis tool 2012/13

A data analysis tool that accompanies this briefing is available for members to explore the data for their own trusts in more detail.

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Excel data analysis tool 2013/14

This is the updated capital costs data analysis tool for 2013/14 that is available for download.

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