§ Mr. Bercow
To ask the Chancellor of the Exchequer if expenditure on hospital repairs is classified by his Department as current or capital expenditure. 
§ Mr. Andrew Smith
Expenditure on hospital repairs is classified as current expenditure in national accounts, and as resource expenditure in departmental budgets.
A major enhancement to a hospital that extended its working life or added new facilities would be classified as capital expenditure. Decisions on the classification of activities on the borderline between repairs and major enhancements would be made by a hospital's accountants and subsequently audited in terms of Generally Accepted Accounting Practice (GAAP) applied by the accountancy profession. The decision of the accountants would follow through into national accounts and departmental budgets.