Capital assets reporting

ELFS combines best practice shared services solution design with its knowledge of the complexities in the NHS.

We always aim to deliver a suite of services tailored to the clients need. Client service requirements can be individually selected from the ELFS services menu. A summary of the key services included in the Service Level Agreements and how to access the Framework are listed below.

ELFS provides Capital Accounting services utlising Real Asset Management software ranging from asset register management and capital charges forecasting to advice on complex capital accounting issues.


  • Fixed Asset register maintenance and updates (including additions, disposals, transfers, relifes and revaluations)
  • Monthly reporting from the Fixed Asset register – including additions lists, disposal lists, asset lists
  • Reconciliation between the Fixed Asset register and the General Ledger on a monthly basis
  • General Ledger postings for Fixed Asset movements
  • Depreciation forecasts and estimates reporting
  • Construction Industry Tax administration and HMRC returns
  • Monitoring capital expenditure against capital resource limit
  • Production of expenditure reports on individual capital schemes and distribution to scheme holders on a monthly basis
  • Liaison with internal and external auditors providing information when required