Doesn't the Depreciation cover the infrastructure items?
And impairment covers losses, write-offs, cancellations etc etc as well I'd guess
Infrastructure, yes, but the others are under a different line. The definition against the £9.5BN is "Depreciation & impairments on Non-Current Assets (Property, SUME, dual purpose)". SUME being "single use military equipment" - essentially the in-service kit, NOT cancellations etc.
Either way, an accounting provision accounts for over 1/5 of the military budget.