Planned expenditure figures changed for a number of routine and technical reasons and because of the reprofiling of the Department of Health's budget. The main reason for the change in planned resource DEL expenditure in 2005-06, which increased the near-cash element of resource DEL, was a classification adjustment to the Department of Health's resource DEL to cover payments to NHS Trusts to meet their depreciation costs, as set out in Budget 2006. Chapter 2 of the public expenditure analyses 2006 compares the latest plans for DEL and AME with the plans set out in the previous year.