A Department for Transport Accounting Officer Assessment of the HS2 financial situation has concluded that pressing on with the project is justified because of the major sunk costs already incurred. The latest long-term demand expectations, including the impacts of the covid pandemic, and accounting for the reduced benefits from delayed opening were also taken into account. It puts the new BCR at more than 1.5, but notes that if the actual outturn costs had been know when the decision was made...
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