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. The guide was originally published in 2006 and updated in 2025.

Infrastructure Assets: Bridge, Drainage, Highway Assets, Pavement
Resource Types: Research Report
Management Processes: Resource Allocation