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					BT Detailed Valuation Methodology                                                                                                                                                                 Annex 4
                                                             MAPPING OF DVM ASSET CATEGORIES TO PLANT GROUPS
                                                                              Sheet 1 - DVM Asset Category information
DVM Asset Category
          Reference                         Description
               2.3                          Local Cable

                                                                                                                                           Valuation Method
                 CoW                                                                                         AS Sector Lead CoW           (Depreciation Method)           Survey/Index/Trend used
                 Title      Description                                                                       (note 1)  (note 2)                (note 3)                           (note 4)
                 HHB        Business Highway NTE                                                                 D2                         Historic (note 5)
                 HHR        Residental Highway NTE                                                               D2                         Historic (note 5)
                 LDC        Construction, Local Distribution Cable                                               D2          Yes         Absolute (Roll Forward)     PIPeR volume data sample
                LDCP        POS-Rearrange, Local Line Copper Distr'n Cable                                       D2                      Valued as part of LDC
                LDCR        Renewal, Local Line Copper Distribution Cable                                        D2                      Valued as part of LDC
                  LFC       Local Fibre Cable                                                                    D1                      Valued as part of LFSC
                LFCR        Local Opital Fibre Cable Renewal                                                     D1                      Valued as part of LFSC
                LFDC        Construction, Local Line OF Distribution Cable                                       D1                      Valued as part of LFSC
                LFME        Construction, Local Network Service Module Equipment                                 D1                         Historic (note 5)
                LFSC        Construction, Local Line OF Spine Cable                                              D1          Yes          Absolute (NBV/GBV)
                 LFXE       Construction, LOcal Line OF Exchange Service Module                                  D1                         Historic (note 5)
                 LMC        Construction, Local/Main Exchange-side Cable                                         D2                      Valued as part of LDC
                LMCP        POS-Rearrange, Local Line Copper Main Cable                                          D2                      Valued as part of LDC
                LMCR        Renewal, Local Line Copper Main Cable                                                D2                      Valued as part of LDC
                 LQD        Local Line Plant Improvement, Dist'bn-side Cable                                     D2                      Valued as part of LDC
                 LQM        Local Line Plant Improvement, Main-side Cable                                        D2                      Valued as part of LDC
                 LSB        Local Lines Safety Program - Cable                                                   D2                      Valued as part of LDC
                 LSC        Const, Local Line Electronic Systems for Copper                                      D2                         Historic (note 5)
                MICRO       Microconnect                                                                         D1                         Historic (note 5)
                 NTIS       Network terminating Equipment - IDA                                                  D2                         Historic (note 5)
                 NWB        P&I Exchange Lines (Business)                                                        D2                         Indexed Historic         DW1 - Dropwire Index
                 NWR        P&I:Exchange lines (Res)                                                             D2                         Indexed Historic         DW1 - Dropwire Index
                 TCN        Criminal Damage, Networks                                                            D2                      Valued as part of LDC
                 TVP        Cable TV Planning                                                                    D1                      Valued as part of LFSC
                 TVS        Cable TV Supertrunk/Primary work ex duct                                             D1                      Valued as part of LFSC
                  TVX       Cable TV Internal Work(not customers)                                                D1                      Valued as part of LFSC
                 TVY        Cable TV Distbn/Secondary work excluding duct                                        D1                      Valued as part of LFSC


NOTES:
  1) The AS Sector refers to the grouping of CoWs within BT's Accounting Separation (AS) system with similar asset types. Sector Titles are available on an alternate tab in this spreadsheet.
  2) In some cases for CCA valuation purposes a number of CoWs are aggregated together and the CCA adjustment included in the aggregate valuation of a "lead" CoW.
  3) Descriptions of the "NBV/GBV" and "Roll Forward" depreciation methods are covered in Annex 3 (section 2.2) of this document.
  4) For those assets revalued for CCA purposes using indexation or absolute methods where capitalised planning costs are discretely held, capitalised planning costs are revalued using the UK average
earnings + productivity index. For those assets valued using absolute methods any survey, index or trend shown may be used for the valuation of only a portion of the CoWs assets.
  5) CCA depreciation for assets valued on historic basis equals the HCA value.
BT Detailed Valuation Methodology                                                                                                                                   Annex 4
                                                       MAPPING OF DVM ASSET CATEGORIES TO PLANT GROUPS


                                          Details of the attribution & definitions of the Plant groups appear in volume 4, section 6 of the DAM.

  CoW                    Plant Group   Plant Group Description                         Use the filter button, against CoW", to select the desired CoW to display.
TCN                     PG111C         Local Lines Fibre Cable Capital
TCN                     PG117C         E Side Copper Capital
TCN                     PG118C         D Side Copper Capital
TCN                     PG130A         Local Loop Unbundling Tie Cables
TCN                     PG170B         OR Backhaul Fibre
TCN                     PG350N         WH Inner Core Fibre
BT Detailed Valuation Methodology 2006/07                                                                                                                                   Annex 2
                                              MAPPING OF PLANT GROUPS TO DVM ASSET CATEGORIES



Plant Group (note 1)                                 DVM Asset Category                                          CoW

   PG                                                         Asset Category                                                                              Valuation Method
          Plant Group Description              Reference                        CoW Title   CoW Description
Reference                                                      Description                                                                                (Depreciation Method)
                                                                                                                                                          (note 3)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPB       Accommodation Plant, Building Related                         Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPC       Accomm Plant, Equipt Related - Computer Centres               Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPG       Accomm Plant, Equipt related, General Purpose buildings       Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPM       Accomm Plant, Equipt Related - Motor Transport                Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPR       Accommodation Plant Communication Rooms                       Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              ACPS       Accommodation Plant, Security                                 Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               AFH       ACP Freehold (see ACPFH)                                      Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               ALL       ACP Longlease (see ACPLL)                                     Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               ASL       ACP Shortlease (see ACPSL)                                    Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BCB       Buildings construction, New                                   Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BCE       Buildings construction, Lateral Extension                     Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BCF       Buildings construction, Fixt./Fittings                        Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BCR       Buildings construction, Refurbishment                         Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BCS       Buildings construction, Security                              Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BFH       Buildings Freehold (see BLDFH)                                Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BLL       Buildings Long Lease (see BLDLL)                              Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               BSL       Buildings Short Lease (see BLDSL)                             Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                   CJD       Construction, Junction Duct                                   Valued as part of LDD
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                  CJDR       Renewal, Junction Duct                                        Valued as part of LDD
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPA       Computers - Mainframes and Peripherals (maybe called COMPX)   Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPC       Computers - Ancillary Equipment                               Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPD       Computers - Mini Computers                                    Valued as part of CompY
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPE       Computers - Personal Computers                                Valued as part of CompY
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPF       Computers - Data Comms Equipment                              Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.13      Intangible Assets    COMPG       Computers - Externally Purchased Software                     Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   COMPH       Computers - Remote Terminals                                  Valued as part of CompY
 PG111C     Local Lines Fibre Cable Capital      2.13      Intangible Assets    COMPS       Internally Developed Software                                 Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property             FRNCP       Provision:New Furniture(Workstation)                          Valued as part of Buildings
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets    IABC       Internal Infrastructure cabling and LAN in BT Offices         Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.11      Other Fixed Assets   ICPCO       Internet Data Centre Capital                                  Historic (note 5)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property              LAND       Land:acquisition costs                                        Valued as part of Land
 PG111C     Local Lines Fibre Cable Capital      2.10      Property             LAND1       Land:legal fees                                               Valued as part of Land
 PG111C     Local Lines Fibre Cable Capital      2.10      Property             LAND2       Land:other fees                                               Valued as part of Land
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                   LDD       Construction, Local Distribution Duct for Copper Cable        Absolute (NBV/GBV)
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                   LDR       Renewal, Local line Duct for Copper Cable                     Valued as part of LDD
 PG111C     Local Lines Fibre Cable Capital      2.3       Local Cable            LFC       Local Fibre Cable                                             Valued as part of LFSC
 PG111C     Local Lines Fibre Cable Capital      2.3       Local Cable           LFCR       Local Opital Fibre Cable Renewal                              Valued as part of LFSC
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                   LFD       Construction, Local Duct for OF Cable                         Valued as part of LDD
 PG111C     Local Lines Fibre Cable Capital      2.3       Local Cable           LFDC       Construction, Local Line OF Distribution Cable                Valued as part of LFSC
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               LFH       Land Freehold (see SITFH)                                     Valued as part of Land
 PG111C     Local Lines Fibre Cable Capital      2.3       Local Cable           LFSC       Construction, Local Line OF Spine Cable                       Absolute (NBV/GBV)
 PG111C     Local Lines Fibre Cable Capital      2.10      Property               LLL       Land Longlease (see SITLL)                                    Valued as part of Land
 PG111C     Local Lines Fibre Cable Capital      2.2       Duct                   LMD       Construction, Local Main(Exchange-side) Duct for Copper       Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets              LNV         New Vehicles - Leased                                                 Valued as part of NVAC
 PG111C      Local Lines Fibre Cable Capital                                     2.2      Duct                            LQA         Local Lines Fault Volume Reduction - Duct                             Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.2      Duct                            LSA         Local Lines Asset Assurance Program - Duct                            Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.10     Property                        LSL         Land Shortlease (see SITSL)                                           Valued as part of Land
 PG111C      Local Lines Fibre Cable Capital                                     2.2      Duct                           MUD          Construction, Main Underground Duct                                   Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.2      Duct                           MUDR         Renewal, Main Underground Duct                                        Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets             NACC         Network Computing                                                     Historic (note 5)
 PG111C      Local Lines Fibre Cable Capital                                     2.2      Duct                           NPPD         Local Network IIIct & Physical Protection ( Duct)                     Valued as part of LDD
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets              NTC         Network Capitalised Tool                                              Historic (note 5)
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets             NVAC         New Vehicles & Accessories                                            Historic (note 5)
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets              OM          Office Machines (BT own use)                                          Historic (note 5)
 PG111C      Local Lines Fibre Cable Capital                                     2.10     Property                        PSC         Property Site Clearance                                               Valued as part of Buildings
 PG111C      Local Lines Fibre Cable Capital                                     2.10     Property                       SHPF         BT Shops, BC's & Service Centres, Fixt/Fittings                       Valued as part of Buildings
 PG111C      Local Lines Fibre Cable Capital                                     2.3      Local Cable                     TCN         Criminal Damage, Networks                                             Valued as part of LDC
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets             ZCMP         Development Fixed Assets                                              Historic (note 5)
 PG111C      Local Lines Fibre Cable Capital                                     2.11     Other Fixed Assets             ZRAD         Research Fixed Assets                                                 Historic (note 5)


  NOTES :
1) Not all Plant Groups appearing in this Annex are included in volume four, section 6.2 & 6.3 of the DAM as they may fall below the materiality limits for inclusion in the DAM.
2) In some cases for CCA valuation purposes a number of CoWs are aggregated together and the CCA adjustment included in the aggregate valuation of a "lead" CoW.
3) Descriptions of the "NBV/GBV" and "Roll Forward" depreciation methods are covered in Annex 4 (section 2.2) of this document.
4) For those assets revalued for CCA purposes using indexation or absolute methods where capitalised planning costs are discretely held, capitalised planning costs are revalued using the UK average earnings + productivity index. For
5) CCA depreciation for assets valued on historic survey, index or HCA value.
those assets valued using absolute methods any basis equals the trend shown may be used for the valuation of only a portion of the CoWs assets.

				
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