ORR goes in for mystic accounting?

This from Alecto...

What a marvelous piece of fiddle factor in ORRs determination of Network Rail's net revenue requirement (p 29):

• "We then look at financial indicators and adjust the level of amortisation so that Network Rail‟s financial sustainability is not unduly affected by this approach (hence the term "financial sustainability adjustment")."

But "financial sustainability adjustment" sounds so much more professional. 

As in: "Here you go guv', including parts, labour and err... financial sustainability adjustment that'll cost you £37.9bn."