Infrastructure Asset Valuation and Depreciation Guidelines – 2024 version

NZ .00 excl GST

The Infrastructure Asset Valuation and Depreciation Guidelines is a practical resource for valuing and depreciating infrastructure assets in New Zealand. These Guidelines provide a structured, consistent approach to ensure valuations are accurate, transparent, and aligned with best practices across sectors.

Developed collaboratively by experts in finance, engineering, asset management, and environmental science, the Guidelines address challenges unique to infrastructure management. They reflect the latest developments in legislation, accounting standards, and infrastructure decision-making to help navigate a complex and evolving infrastructure environment.

Members of Āpōpō have free access to the Guidelines, along with other resources such as the Āpōpō Guide. to find out more about membership.

The Guidelines include:

- Valuation Concepts and Principles
- Optimised Depreciated Replacement Cost (ODRC) Methodology
- Implementation and ...