21. During IFRS implementation an Excel based model was developed by the DE&S Financial Accounting Team to assist acquisition teams with the Off to On-Balance Sheet restatement (for DRAc purposes only) of those PFI contracts signed before 1 April 2009. This model, together with detailed guidance on how to use it, is available on the DE&S Financial Accounting Team webpage to assist acquisition teams with future PFI contracts in reporting On-Balance Sheet expenditure for both plans/budgets and DRAc purposes. A worked example of the model is provided at Annex A. The model is relatively straightforward but acquisition teams should contact the DE&S Financial Accounting Team if assistance in its use is required.