APPENDIX FOUR The Discounted Cash Flow calculation for Bicester

Discounted Cash Flow table cost plan option using figures at current (real) values (for analysis of benefits, see figure 4)

All sums in £'000

year 0

year 1

year 2

year 3

year 4

year 5

year 6

year 7

year 8

year 9

year 10

year 11

year 12

year 13

year 14

Cumulative Totals

Costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.  Set up and decommission

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.1  Capital e.g. fit out of office/ dilapidations before lease expiry

0

4,952

29,751

36,407

0

0

0

0

0

0

0

0

0

0

0

71,110

1.2  Revenue e.g. removal costs/ operation forgone during set up

0

0

0

1,702

0

0

0

0

0

0

0

0

0

0

0

1,702

2.  Ongoing costs

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.1 Revenue e.g. rent, rates, utilities, staff costs, maintenance

0

0

0

0

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

0

256,330

Total cost

0

4,952

29,751

38,109

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

25,633

0

329,142

Benefits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3. Costs saved/efficiencies

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.1 Revenue e.g. staff time saved and cost savings

0

0

0

0

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

0

106,480

Total benefits

0

0

0

0

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

10,648

0

106,480

Net cost (benefit)

0

4,952

29,751

38,109

14,985

14,985

14,985

14,985

14,985

14,985

14,985

14,985

14,985

14,985

-

222,662

Discount factor (3.5% real costs of capital)

1

0.9662

0.9335

0.9019

0.8714

0.842

0.8135

0.786

0.7594

0.7337

0.7089

0.6849

0.6618

0.6394

0.6178

 

Net present costs (or benefit)

-

4,785

27,773

34,371

13,058

12,617

12,190

11,778

11,380

10,994

10,623

10,263

9,917

9,581

-

179,330

Source: Bicester Business Case, January 2004

NOTES

1  The Discounted Cash Flow reflects the proposed term of the initial contract. The site has been amortised over 30 years, although the projected design life is 60 years. After its initial term, it was expected that the contract would be re-let.

2  The impact of inflation has been stripped out.

3  Value added tax was stripped out as this did not constitute a cost to Government.