8.35 The sales price is the NPV of the annual reduction in payments when discounted at 3.5% (real). Where the price obtained in the deal exceeds the OMV then the difference should be accounted for as a profit in the NHSScotland body's operating cost statement. Worked examples can be found in Annex 1 to this guidance. Example A shows the accounting entries for a nil profit on disposal. Example B shows the relevant entries where the price obtained exceeds the OMV and a profit on disposal is realised.
8.36 It should be noted that where buildings are to be disposed of in the PPP deal, they may not be available immediately for disposal, for example, where they become vacant and surplus once the new site is redeveloped and operational. Up to that point, the buildings may remain operational and should be accounted for in accordance with the Capital Accounting Manual