Infrastructure Asset Valuation and Depreciation Guidelines

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.

While specifically written to New Zealand conditions and legislative requirements the manual does provide a framework and methodology that is applicable worldwide.

Improvements to the 2002 edition include:

  • Up to date guidance on compliance with the new financial reporting standards, particularly the New Zealand Equivalent to the International Accounting Standard 16 (NZIAS 16)

  • Alignment with the Local Government Act 2002, including reference to Sections, Schedules and terminology

  • Broadening applicability of the guideline to public benefit entities and their assets

  • The NZUAG guidance on valuing utility networks has been included to provide assistance in valuing utility networks for District Valuation Roles (DVR)

  • Refreshed case studies and examples

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