The following capital investment table reconciles investment as stated in Scottish Water’s statutory accounts (the financial statements therein are prepared in a form directed by Scottish ministers in accordance Section 45(2) of the Water Industry (Scotland) Act 2002) with investment on a regulatory accounting basis for the three years to 31 March 2019. 2018-19 £m 2017-18 £m 2016-17 £m Capital investment on a regulatory accounting basis Add PFI capital additions 659.8 0.1 644.9 1.7 625.6 1.0 Total capital investment on a regulatory accounting basis 659.9 646.6 626.6 Less base infrastructure maintenance included in operating costs under IAS 16 (130.0) (134.7) (117.6) Less investment financed by infrastructure charges & contributions (26.5) (18.1) (24.5) Company capital additions per note 9 to the financial statements 503.4 493.8 484.5 In addition Scottish Water is also required to disclose, under the Scottish Water Governance Direction 2009, capital expenditure on major works including improvements to existing assets each year that are greater than £10m (for an example please see page 98 of Scottish Water’s Annual Report & Accounts for 2018-19).