F42 Whether obsolescence or changes in technology are relevant will depend on the nature of the contract. In contracts for the introduction of information technology systems, it will be of great significance who bears the future costs and any benefits associated with obsolescence or changes in technology: in other cases (eg a roads contract) it is likely to be of much less significance.
F43 Where the potential for obsolescence or changes in technology are significant, the party that bears the costs and any associated benefits will be the one for whom there is evidence that the property is its asset.