Capital Costs and Receipts

Base capital costs will include:

•  land acquisition;

•  site remediation prior to construction;

•  design;

•  construction;

•  interior fittings and furniture;

•  communications and information technology;

•  energy systems;

•  removal costs; and

•  make-good charges that apply at the end of an initiative.

Base capital receipts will include:

•  the sale of property associated with an initiative; and

•  the residual value of property at the end of an initiative.