PCT Estate: Guidance on accounting for estate transfers
PCT Estate: Guidance on accounting for estate transfers.
This guidance does not cover existing arrangements, but provides guidance on accounting implications of the transfers of PCT estate taking place upon PCT abolition.
Depending on the existing occupancy arrangements between NHS providers and PCTs, each organisation should account in 2011/12 for their occupancy as appropriate (e.g. operating lease, finance lease) following the guidance set out in the NHS Manual for Accounts.
PCT Estate: future ownership and management of estate in the ownership of Primary Care Trusts in England