To ask the Secretary of State for Northern Ireland with reference to the answer of 12 November 2008, Official Report, column 1211W, on electronic equipment, for what reasons electronic equipment with a value of more than £1,000 is classed as capital expenditure. (243437)

Electronic equipment with a value of more than £1,000 is classed as capital expenditure in line with the departmental accounting policy which sets the threshold for capitalising items at £1,000.