7. Assets Classified as Held for Sale
The following assets have been presented for sale by the Scottish Government. The completion date for sale is expected to be within 12 months. Assets classified as held for sale are measured at the lower of their carrying amount immediately prior to their classification as held for sale and their fair value less costs to sell.
Assets classified as held for sale are not subject to depreciation or amortisation.
| Property, Plant
|At 1 April 2018||17||-||-||17|
|Transfers from Non-Current Assets||6||-||-||6|
|Change arising on revaluation||(3)||-||-||(3)|
|At 31 March 2019||16||-||-||16|
|At 1 April 2017||25||-||-||25|
|Transfers from Non-Current Assets||1||-||-||1|
|At 31 March 2018||17||-||-||17|
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