Markdown Editor
Open the editor

Capital Investment Kit

Business case, investment appraisal with NPV and IRR, capex request, delegation of authority and post-investment review.

Step 1

Decisions

  1. Business Case Template (Five-Case Model)

    Full

    Strategic, economic, commercial, financial and management cases, options appraisal, NPV, IRR, WACC, payback, sensitivity, benefits and risks

    HM Treasury business case guidance (five case model); Green Book 2026

  2. Investment Appraisal Template (NPV, IRR, MIRR, Payback)

    Full

    Options, incremental cash flows, assumptions, WACC and hurdle, NPV, IRR, MIRR, payback, PI (KaTeX), sensitivity, switching values, scenarios

    Green Book 2026 (UK public sector); OMB Circular A-94 (1992, reinstated 2025)

  3. Capex Request Template (Authority for Expenditure)

    Full

    Request summary, need and options, cost by work package, evaluation summary, capitalisation (IAS 16, ASC 360), phasing, approval route, tolerances

    IAS 16, IAS 38, IAS 23, IAS 36; ASC 360, ASC 350-40 as amended by ASU 2025-06 (names and paragraph numbers only)

  4. Feasibility Study Template (TELOS)

    Full

    Feasibility study across technical, economic, legal, operational and scheduling dimensions with scoring, costs, risk and sensitivity

    TELOS feasibility framework

  5. Financial Model Specification Template (FAST Standard)

    Full

    Model purpose, timeline, sheet map, inputs register, calculation blocks, outputs, FAST conventions, scenarios, checks, version control, tests, limitations

    FAST Standard 02c (CC BY 4.0); ICAEW Financial Modelling Code (name)

  6. Valuation Report Template (DCF, Comparables, Precedent Transactions)

    Full

    Business valuation: standard of value, normalisation, forecast, DCF and WACC, trading comps, precedents, asset approach, sensitivity, reconciliation

    IVS (effective 2025-01-31), structure aligned; IFRS 13 and ASC 820 by name
Step 2

Review and governance

  1. Delegation of Authority Matrix Template (Approval Limits)

    Full

    Approval limits by role: principles, levels, spend, capex, contracts, people, treasury, payments, journals, tax, dealing, bank mandates, SoD

    GAO Green Book 2025 (GAO-25-107721) Principles 3 and 10; SOX ss.302, 404; UK Code 2024 Provision 29 (named)
Step 3

Well-Architected review

  1. Post-Investment Review Template (Capital Project Look-back)

    Full

    Approval baseline, cost and schedule vs plan, benefits realised, re-appraisal on original basis, NPV bridge, root causes, assumption accuracy, lessons, actions

    Green Book 2026 and Magenta Book (UK public sector, by reference)