7 Each quarter, Capgemini, Fujitsu and Accenture provide HMRC an analysis of expenditure incurred analysed by service and some cost categories (for example revenue, staff costs, profit). HMRC's internal audit and commercial teams audit this annually. We reviewed the results of this audit to assess whether data were reliable. We also got from HMRC details of the cost model for the Aspire contract at certain moments. Throughout, we inflated this spend to 2013-14 terms using the GDP deflator that we got from the Office for National Statistics and HM Treasury websites.
8 We summarised and analysed this data using a financial model that we developed to produce Figures 6 and 9 in the report and other financial data on the contract throughout the report.
9 In producing Figure 10 we used the open-book financial data and the financial models agreed at contract signature and when the merger was agreed. The value of the three-year extension was estimated by taking the amount spent in 2013-14 and multiplying that by three.