8.41 The write-off of the debtor should be over the period of the service payment reductions. This will normally be the primary lease period (the period up to the first break clause in the contract). However, if the period agreed for making the discounted or reduced service charges is shorter than the primary lease period, then the release of the prepayment should take place over the shorter period.
8.42 The additional costs of the debtor write-off will be charged through the NHSScotland body's Operating cost statement. However by enabling the consortium to reduce financing costs, the cash requirement of the Board should be reduced.