Publication - Corporate report

Scottish Government consolidated accounts: 2018-2019

Published: 26 September 2019
Directorate: Financial Management Directorate
Topic: Money and tax, Public sector, Scottish Budget
ISBN: 9781839601996

Annual report of consolidated financial results of the Scottish Government, its Executive Agencies and the Crown Office, prepared in accordance with IFRS.

Supporting documents

6. Intangible Assets

Cost or Valuation	£m	£m	£m	£m	£m	£m
	EC Emission Rights	Software Licenses	Information Technology Software	Websites that Deliver a Service	Assets Under Development	Total
Balance at 1 April 2018	-	161	326	1	30	518
Additions	-	3	7	-	66	76
Donations	-	-	-	-	-	-
Disposals	-	(5)	(4)	-	-	(9)
Transfers	-	1	40	-	(41)	-
Revaluations	-	-	-	-	(7)	(7)
At 31 March 2019	-	160	369	1	48	578
Amortisation
Balance at 1 April 2018	-	143	200	1	-	344
Charged in year	-	8	36	-	-	44
Disposals	-	(5)	(4)	-	-	(9)
At 31 March 2019	-	146	232	1	-	379
Net book value at 31 March 2019	-	14	137	-	48	199
Net book value at 31 March 2018	-	18	126	-	30	174

Prior Year	EC Emission Rights	Software Licenses	Information Technology Software	Websites that Deliver a Service	Assets Under Development	Total
Cost or Valuation	£m	£m	£m	£m	£m	£m
Balance at 1 April 2017	-	164	303	1	12	480
Additions	-	4	8	-	41	53
Disposals	-	(6)	(8)	-	-	(14)
Transfers	-	-	25	-	(22)	3
Revaluations	-	(1)	(2)	-	(1)	(4)
At 31 March 2018	-	161	326	1	30	518
Amortisation
Balance at 1 April 2017	-	141	179	1	-	321
Charged in year	-	8	29	-	-	37
Disposals	-	(6)	(8)	-	-	(14)
At 31 March 2018	-	143	200	1	-	344
Net book value at 31 March 2018	-	18	126	-	30	174
Net book value at 31 March 2017	-	23	124	-	12	159

Contact

Email: alison.douglas@gov.scot

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