NTL Record

Title Incorporating Asset Valuation into Transportation Asset Management Financial Plans
Record ID 68096
Personal Name
Contributor
Saadatmand, Nastaran; Gaj, Stephen
Corporate Creator United States. Federal Highway Administration. Office of Asset Management, Pavements and Construction
Publisher United States. Federal Highway Administration. Office of Asset Management, Pavements, and Construction
Publication Date 20160301
Language English
Abstract Transportation agencies face the challenging task to maintain, preserve and improve infrastructure assets for current and future generations while grappling with limited funding. Because assets such as pavements and bridges have long useful lives, sound asset management requires a long-term approach. This fifth and last report in the financial plan series addresses asset valuation and depreciation. Asset valuation translates infrastructure conditions into monetary terms as public wealth or equity. Its corollary is depreciation. Depreciation captures the cost to public wealth or equity as assets age or deteriorate through use or neglect. Valuation and depreciation help portray infrastructure as part of the public’s “portfolio of wealth” that merits sound management, investment, and preservation. Asset valuation plays a much larger role in asset management in England and Australia than it does in the United States. This report compares and contrasts U.S. practice to that in other countries and it explores the potential for asset valuation to play a larger role in U.S. asset-management efforts. It also explores challenges to expanded use of asset valuation and depreciation.
Rosap ID dot:42719
Rosap URL https://rosap.ntl.bts.gov/view/dot/42719
TRT Terms Asset management; Valuation; Transportation planning; Finance
Geographical
Coverage
United States
TRIS Online
Accession No
1603565
Report Number FHWA-HIF-16-009
Resource type Tech Report
URL https://ntlrepository.blob.core.windows.net/lib/68000/68000/68096/FHWA-HIF-16-009.pdf
Format PDF
Database NTL Digital Repository