Good question, wish I knew the answer. In general HMT are chary of running costs being disguised as capital. That said, I think major spare parts and servicing equipment can be capitalized as fixed assets, and upgrades / improvements can also be categorised as capital. So the upfront cost could reasonably include a substantial spares element and kit required to maintain and improve the fleet, and presumably progressive software upgrades and the like, these being improvements - so one way or another a fair bit could be built in. Hopefully someone with more accountancy knowhow can correct me if I'm wrong.