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Asset Management Manual
A guide for practitioners!
The general procedure for the valuation of road infrastructure assets consists of the following steps:
1. Establish the principles, basis, and rules for asset valuation. These should comply with the valuation requirements provided.
2. Compile an asset inventory that provides the base data for calculating asset values for all road infrastructure assets.
3.Calculate the initial value of the road infrastructure assets. This involves the following:
4. Calculate the consumption of the assets, which involves the following:
5. Calculate the depreciated replacement cost, which involves the following:
6. Prepare the valuation report.