The 2006 edition of the Infrastructure Asset Valuation and Depreciation Guideline provides an agreed and consistent approach for the valuation and depreciation of infrastructure assets including roads, water supply, sewerage, storm water, parks and recreation, land drainage, property, cultural and heritage assets. The general principles are also applicable to telecommunications and energy assets.

Infrastructure Assets: Bridge, Drainage, Highway Assets, Pavement
Resource Types: Guide/Manual
Management Processes: Performance Reporting & Communication, Resource Allocation