First-of-class accounting and the cost of unfitted equipment

The programme cost is put at £6.45 billion, with the first destroyer costing more than £600 million and later ships described as falling toward £400 million or less. Part of that apparent reduction comes from charging tooling, training arrangements, and other initial costs to the first ship. The same accounting practice helps explain the large price range associated with Type 23 frigates. Against that expenditure, omitting an additional diesel, a third close-in weapon system, or several Mark 41 launcher modules is judged to save relatively little. The ships already carried expensive computers and supporting systems intended to accommodate more equipment. Leaving the final equipment unfitted preserved an option for the future while withholding capability after much of its supporting cost had been paid.