§ Mr. Laws
To ask the Chancellor of the Exchequer (1) if the heritage assets of the(a) Office for National Statistics and (b) Royal Mint to which values cannot be described are outside the remit of resource accounting and budgeting; 
(2) whether the Valuation Office's heritage items which are not recorded on the Agency's fixed asset register as current assets but are controlled separately as valuable and attractive items are outside the remit of resource accounting and budgeting; 
(3) what the definition is of a non-operational heritage asset, as described in HM Customs and Excise's entry in the National Assets Register; and if non-operational heritage assets are outside the remit of resource accounting and budgeting. 449W
§ Mr. Andrew Smith
All assets held by Departments must be accounted for in accordance with resource accounting policies, as set out in the Resource Accounting Manual.
The Manual—which is drawn up following advice from the independent Financial Reporting Advisory Board—recognises that certain assets are held primarily for their cultural and heritage significance. The Manual specifies that in certain circumstances, Departments need not capitalise or value such assets.