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This figure is based on an extrapolation of a voluntary 27 per cent sample of local authority returns. It includes the servicing costs of capital expenditure. It breaks down as follows: staff costs 46 per cent, software 12 per cent, contracts for services 11 per cent, hardware 11 per cent, data and voice 9 per cent, consultancy 3 per cent, other 8 per cent (source: Society of information technology management).

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