Absolutely right. The chunk of MB that "owns" the Equipment and Support budget lines are usually the ones who play balance the budget against CDEL & RDEL control totals by using Excel silt charts. This involves moving projects and budget lines between years (without any consideration of the cost impact of doing so) just to stay within an artificial line that with any sense* the Treasury would allow variance on (provided it was made up within a certain timeframe). This happens for both Resource Budget (ie MoD manpower & "studies") and CDEL (capital stuff) and results in the ludicrous shift of teh Fleet tanker programme in the midst of a shipbuilding recession (we would have been "given" ships) and the last significant increase in the CVF a couple of years back.
*I may have spotted the flaw in this argument.....