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<p>Every year the Treasury publishes Whole of Government Accounts (WGA). This is a
consolidated account for the entire public sector.</p><p> </p><p>WGA includes valuations
(in line with those published in the statutory accounts of individual local authorities)
of dwellings recognised in local authority accounts. These are then consolidated and
published alongside other assets in the WGA accounts. This information is presented
in the table below. Although WGA was published from 2009-10, the Treasury only holds
information going back to 2012-13.</p><p> </p><p>It is important to note that this
figure does not include housing associations, which are not consolidated into WGA.
This table only covers English Local Government.</p><p> </p><p>Local authorities prepare
their accounts under the Chartered Institute of Public Finance and Accounting (CIPFA)
code of practice on local authority accounting. Under section 4.1.2 of this guidance,
council dwellings includes dwellings within the Housing Revenue Account. The data
below is consistent with that definition of Council dwellings.</p><p> </p><p> </p><table><tbody><tr><td><p>Net
book value (£k)</p></td></tr><tr><td><p>2017-18</p></td><td><p>88,043,828</p></td></tr><tr><td><p>2016-17</p></td><td><p>85,770,904</p></td></tr><tr><td><p>2015-16</p></td><td><p>76,405,486</p></td></tr><tr><td><p>2014-15</p></td><td><p>70,937,649</p></td></tr><tr><td><p>2013-14</p></td><td><p>65,527,405</p></td></tr><tr><td><p>2012-13</p></td><td><p>61,521,325</p></td></tr></tbody></table>
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